A worthwile contribution as a critic on the "Management, By Results" and a strong defensive elaboration on it's neglected human side is done by mohammad saeid taslimi . The analysis seems to be a new approach and brings up a new indication of the named theory. The author believes that the individuals are spending the most vital and valid part of their lives in the organizations, and managers need to be notified that the human resources not only work, but live in the climate of work organizations. Actually, they spend at least of each day, and more than of their entire life period. There for what the superiors should necessarily pay attention to, aside the organizational objectives is-the important but hidden role of "Human Excellence", Based on the mentioned consideration the individuals will get access to some established belief in themselves about the managers exemplary characters, and-so the managers .will be able to think somewhat beyond the current hypotheses of M:B.O.