Resources are referred to as the radical sources of human life. The real mission of science and technolgy is to explore the properties and the refining laws of the resources so as to be able to create new tools amplifying human abilities and thus improving the life quality of human beings. The properties and refining laws of the resources of both material and energy have been explicated by modern science and technology and variety of men-driven and power-driven tools have been successfully produced, leading to the brilliant industrial civilization. An attempt is made in the paper to study the properties and the refining laws of the information resources and to establish a unified theory of information, knowledge and intelligence, the so-called Cogmatics, laying a solid foundation for creating various of intelligent tools.