In recent years, new economic argument against traditional economy has been of interest to scientists. New economy is based on prioritized knowledge and superiority. In the knowledge economy, intellectual assets, especially human capital is one of the most important organizational assets. Therefore in this study, after review of literature the effect of intellectual capital on organizational performance by emphasis on the role of mediator of learning ability was analyzed. The purpose of this study is analyzing the mediating role of organizational learning capability in the relationship between intellectual capital and organizational performance. Several studies have confirmed the importance of organizational performance and analyzed it. This study aims to improve company performance plastic medicine by taking into account variables such as intellectual capital and organizational learning. The statistical population of this research is directors, managers and employees of the plastic medicine company. To measure the variables of a questionnaire consisting of 50 questions with Likert 5-point scale was used. This questionnaire was given among 122 directors, managers and employees of plastic medicine company. The results indicate that it enhance the quality of intellectual capital will play an important role in improving organizational performance, on the other hand their learning ability have a positive impact on organizational performance and as a mediator significant impact on the relationship between intellectual capital and organizational performance. Finally, some suggestions are presented for improving organizational performance.