The study is focus on intangible assets of medical biotech industry, which is to analyze the factors of value drivers. It is utilizing the value chain, complementary assets, type of industries evolve and momentum formula of physics to build up the model of intangible assets value drivers. The power of intangible assets value drivers can be described as a formula as: (mass ¢® velocity)•direction of industries evolve. Not only we can understand the meaning of factors of intangible assets value drivers through the model, but also we are able to analyze the power of intangible assets value drivers about Taiwan medical biotech industries. Following, is the result of this study: 1. Taiwan biotech pharmacy/chemical pharmacy and gene detector chip industry don¡¦t have ability of intangible assets value drivers. 2. Taiwan medical device industry has the lower ability of intangible assets value drivers. 3. The direction of Taiwan medical biotech industry evolvement is the creative type. 4. All factors of intangible assets must be taken care. If any factor is neglect, the overall power of intangible assets value drivers will have a lower affection. Following, is the meaning of the result of this study: 1. Both of internal resource and external industry structure will influence the power of intangible assets value drivers in medical biotech industry. 2. The companies strive hard by placing more resources and trying to produce the intangible assets, which might not be able to create the value positively. 3. The three key factors of intangible assets all must be taken care in order to create the value. It is impossible to be success, if only depends on single factor that even has the good performance.