The article provides tips on how to deal with the human capital in a merger or acquisition scenario. It was noted that it is the most difficult part of the situation. One of the best practices in managing it is to have knowledge of the corporate culture, leadership style and capabilities. It is also important to understand the nature of the over-all organizational change. Before undertaking the planned change, management must give consideration to those most affected people such as the employees, distributors, vendors and customers and provide them with invaluable insights about the change so that they become partners of the process. Other essential practices are communicating goals and visions, deploying responsibilities and providing effective communication tools.