The main objective of the present study was to present the structural pattern of electronic learning and intellectual capital in the special economic zone of Abadan port. The study method was a descriptive one of regression type. The study population included all the managers, assistants, experts and employees in the special economic zone of Abadan port. According to the total counting 40 managers, and using simple random sampling 180 employees were selected as the study samples based on the sample size determining table of Morgan and Karajcy. The evaluation tools were Electronic learning questionnaires and the Benitez standard questionnaire of intellectual capital, and the reliability for the intellectual questionnaire and organizational learning questionnaire were evaluated 0.95 and 0.94 respectively. Results showed that there is a relationship between electronic learning and intellectual capital