In recent years, knowledge management has been an important and critical matter in the success of organizations to the extent that their effectiveness depends on their ability to establish, store, transfer, and use this knowledge. However, most of the organizations are not yet prepared enough for the successful application of Knowledge management.Content factors have a key role in the successful establishment of knowledge management in organizations. The purpose of this research is to study the content factors of knowledge management including organizational structure, organizational culture and information technology in the central units of Iran National Oil Company.In this regard, a questionnaire consisting of 56 questions was devised, and its validity was confirmed. The research sample consists of 240 staff members of the central units taken by random sampling. The results indicate that in the central units of Iran National Oil Company, organizational structure and organizational culture, compared to information technology, have less capacity to apply knowledge management.