Based　on　Chinese　listed　companies＇　data　of　2003-2005,　this　paper　adopts　quantile　regression　approach　to　empirically　investigate　the　relationship　between　various　resources　and　corporate　value.　The　results　show　that　the　physical　capital　has　a　significant　positive　impact　on　all　listed　companies＇　value,　and　the　impact　becomes　stronger　when　the　company＇s　value　goes　up.　Human　capital　has　a　stable　positive　effect　on　corporate　value　for　most　companies,　but　it　can＇t　significantly　influence　the　companies　with　high　value.　Structural　capital　only　positively　affects　those　companies　with　median　value.　And　the　authors　still　find　that　in　all　companies　the　influence　of　physical　capital　on　corporate　value　is　stronger　than　that　of　intellectual　capital.　Accordingly,　we　analyze　the　factors　that　may　affect　the　findings.　©2009　IEEE.