Ultra-Luminous X-ray sources (ULXs) are accreting black holes for which their X-ray properties have been seen to be different to the case of stellar-mass black hole binaries. For most of the cases their intrinsic energy spectra are well described by a cold accretion disc (thermal) plus a curved high-energy emission components. The mass of the black hole (BH) derived from the thermal disc component is usually in the range of 100-10^5 solar masses, which have led to the idea that this can represent strong evidence of the Intermediate Mass Black Holes (IMBH), proposed to exist by theoretical studies but with no firm detection (as a class) so far. Recent theoretical and observational developments are leading towards the idea that these sources are instead compact objects accreting at an unusual super-Eddington regime instead. On the other hand, gravitational waves have been seen to be a useful tool for finding (some of these) IMBHs. We give a brief overview about the recent advent of the discovery of gravitational waves and their relationship with these so far elusive IMBHs.
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