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In today’s continuous changeable and extremely competitive business environment the Mergers and Acquisitions (M & A) phenomenon is seeing as a beneficial option and response to the increased pressures and challenges of the economic, social and technological environment. The M & A phenomenon significantly affects the working lives of the people and that is why the human capital aspect is seeing as a significant factor responsible for the failure or success of M & A process globally. The purpose of this paper is to illustrate the decisive and significant role of the human capital, except the financial and strategic aspects of M & A, in the context of M & A and explore the application of the most important activities and actions that significantly increase the success possibility of this strategic movement.For the achievement of this purpose, we carrying out a literature survey of M & A in order to examine the definition, the kinds, the process and the implementation’s reasons but also a analysis and exploration of the different ways of dealing effectively the various human resources issues that arise during and after the M & A process.