Development is a measure that improves employee’ s performance through increasing knowledge or skills and by changing their attitudes. In this regard, this research deals with effective factors on development of human resources talents at National Iranian Gas Company by using qualitative approach and providing mechanisms for their development. For this purpose, depth interview was conducted with 10 managers, deputies, and human resources talents of National Iranian Gas Company and 6 faculty members. To analyze data from the interviews, interpretative analysis was used. The validity of research findings was confirmed by examining members (interviewees). In order to calculate reliability or compatibility of conducted encodings, test-retest reliability method was used. The results of analysis indicated that the prerequisites of the development of human resources talents at National Iranian Gas Company is at two levels including development of structural and organizational factors and the development of occupational factors. Prerequisites of the development of human resources talents mean the organization should focus on what factors to provide infrastructure for the development of human talent. The structural and process factors associated with the prerequisites of human resource development include job career management, supporting senior managers, attention to performance management, organizational climate, learning organization, organizational culture, organizational vision, organizational justice, providing opportunities for growth and prosperity, providing the basis for effective communication and organization dynamics. Occupational factors supporting the development of talents include job flexibility, job independence, coordination of job and employee, job challenge, job security, job dynamics, occupational status and work-life balance. Moreover, the research found that for the development of human resources talents at National Iranian Gas Company, mechanisms should be used such as succession, motivation, teamwork, training, coaching, specialized seminars, self-development, knowledge sharing, practical learning and networking.