The purpose of this study is to follow relative problem-solving and creative thinking as attention techniques to intellectual capital for enterprise’s human resource after the value system will be developing from knowledge economy to attention economy. This is how the methods of knowledge-based value is transferred to the attention-based thinking. This is how to implement the application of enterprise’s man power for knowledge resources, people’s oneself knowledge intelligence for common-share, and the process of intelligence feed-back for customers. These three main intellectual capitals are to develop attention-based thinking in knowledge, people, and customers. The value of strategy is for creation to promote and improve enterprise’s man power for core competition and organization change.