It's down to, how much percentage of the body is brain, and how much body does the brain have to run. Absolute, as opposed to relative, brain size certainly has an effect -- you really need a basic minimum number of neurons -- but relatvie size has a real effect, since every creature needs to devote a minimum amount of brain power to control muscle motion and instinctive behavior and basic function. For intelligence, you need a minimum number of neurons to be available in the frontal and pre-frontal cortices, where we do a lot of what is called "higher thought processes", as opposed to the above, and running bodily functions and sorting through sensory input. For a comparison of relative brain sizes, for humans, elephants, and a few other critters, and mice (this last illustrative of "basic minimum size to run things"), see: http://serendip.brynmawr.edu/bb/kinser/Int3.html -- there is a reasonably technical discussion here of how one judges both relative size of brain and relative "encephalisation". For a further discussion of how we figure out encephalisation and what it means in the real world, see (.pdf file): http://sellers.sbc.man.ac.uk/~wis/lectures/primate-adaptation/10PrimateBrains.pdf

I think they are more intelligent than humans. If you look at an elephant brain and a human brain, both are highly convoluted....pretty equally, too. Look at their society...they live in family groups for their entire life (except males who join later), females help raise a calf (allomothering), the matriach runs the group, they use tools, they cry, they care deeply for each other, are highly altruistic, they have a death ritual (they will bury the dead, and pay homage), they show complex emotions (love, joy, sorrow etc), they can self medicate in the wild (they eat leaves of a certain tree to induce labor), they understand semantics/syntax in captivity (Koko was the one studied), they have even unlocked padlocks with twigs etc to escape from zoos. They are even known to bury sleeping humans from tribes in Africa with twigs and branches and will guard over them till they wake up. If you want references, I can give you the names of the books all this info is in. Elephants are just as intelligent as primates, whales and dolphins...perhaps even more so. But elephants are severely underrated because whales and dolphins are more popular and therefore people are bias to them. Research elephants. You'll be suprised what you find.

Elephants are more intelligents than humans. Definately. Love is intelligent. No creature is more corrupt, destroying, evil, violent, ignorent, exploiting, polluting or killing than the humans. Humans are not intelligent. They are stupid, cruel and careless. Elephants can re-act aggressiv towards humans - because their loveones, habitat and entire existence are threatened. Love is intelligence. Writing skills and technology - don't mean a thing.

Maybe they are. Maybe we are missing the point. They never forget you know.

They have strong memory ...too

brains are sometimes proportional to the species average size and the thing doesnt have to be smarter it has better memory never forgets + its not the bigger the brain the smarter its the wrinklier brain the smarter