《智囊》共分10部28类，收入了古人智术，计谋的故事近2000则，其涵盖范围极为广泛，涉及了明代以前的很多史籍、文集以及稗史、笔记、传说和演义等。从内容类别上看，上自经国大略，下至市井小计，旁及妇幼之智，无不在其爬梳搜罗之列。其中很多故事不仅妙趣横生，而且寓意深刻。《智囊》不仅分部别类，而且在各部类之前和一些故事之后都有冯氏自己的按语，从中可见他的思想。
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