Objective：To explore a new evaluation method for hospital intangible assets through a case study on evaluation of hospital “Know-how”.Methods: Using the contingent valuation method(CVM) we designed a questionnaire to survey the willingness of patients to pay for hospital “Know-how”.The data was analyzed by econometrics methods and a model was established for evaluating the “Know-how” in hospitals.Results: Under three scenarios,the effect of “Know-how” increased gradually; the percentages of patients who were willing to pay were 58.48%,65.50% and 98.54%,respectively.The mean maximal payments were 4,5,and 5 folds that of the basal level.The annual family income was the most important factors influencing the patients’ willingness to pay. According to the model established,the value of the hospital “Know-how” was between 85.014 95 million to 252.229 million RMB in 2006.Conclusion: CVM may serve as a new method to evaluate hospital “Know-how” and should be further studied in the future.