The research aims to Identification and evaluation of intellectual capital in sports institutions in Egypt and Palestine. To achieve this, the researchers used a questionnaire (intellectual capital) as a tool to collect data and information from an exploratory sample of (50) people and a basic sample of (290) from the administrative bodies of workers in sports clubs - all administrative levels - in Egypt and Palestine Descriptive results are shown That the calculated value of (Ca2) is greater than the tabular (9.49), for all the expressions of the questionnaire, as the calculated value of (Ca2) ranged between (17.586 *: 145.828 *), which shows the presence of statistically significant differences in all the statements results in light of the hypotheses Sports institutions possess human resources with high expertise and competencies to achieve their strategic goals, and sports institutions allow employees to see updates on work policies and procedures, and there are clear mechanisms for sports institutions to follow up on observations and complaints related to beneficiaries' service and seek to resolve them