The increasing importance and role of intangible assets in today's economic environment is a source for concern for scholars and accounting practitioners. As an attempt to explore the relevance of reported intangible assets, the study investigates the market value relevance of different intangible asset (intellectual properties, computer software cost and goodwill) reported by listed manufacturing firms in Nigeria. To achieve this, the study adopted a correlational research design and made use of panel data extracted from the annual reports and accounts of nine (9) sampled manufacturing firms out of the thirty-four (34) listed firms that reported components of intangible assets for the 6- year (2011-2016). The model was estimated using the random effect regression technique. The findings revealed intellectual properties to be positive and significantly associated with market value of listed manufacturing firms in Nigeria, while goodwill have negative and significant relationship with market value. Based on the findings, the study recommended amongst others, that management of manufacturing firms can bring their expertise to develop innovative technologies and business adaptations, as well as, direct policies that will improve brands names and trademarks, protect patents and other intellectual properties as this will impact on market price
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