Prose in Omani literary tradition have taken different forms in the past, including a multitude of genres such as oral tradition, tales, stories, historical accounts, biographies, maqāmāt (Arabic prosimetra) and letters. Letters constitute one of the most significant components of artistic prose, which is one of the two main dimensions of Arabic literature. Yet, old Omani prose has not received much attention in critical studies, and as far as letters are concerned, the researcher has not come across previous critical studies of this specific form of literature that has been prevalent in Omani culture throughout its history. This study attempts to unearth some of the contents of this culture through historical, descriptive and analytical methods. The methodology of this thesis mandated that it be divided into an introduction, preamble, four chapters and a conclusion. In the introduction, the study elaborates upon the preparation required for conducting the research project while in the preamble it attempts to prove the existence and developments of Omani artistic prose prior to Islam, as well as proving its reach beyond Oman. Chapter One analyzes letters of preaching and advice. The theme of the majority of these letters revolves around social reforms, evaluating the ruling system and directing it to follow al-salaf al-ṣāliḥ (the good predecessors in early Islam) and inculcating the principle of shüra (consultation) in the political and administrative systems. Chapter Two looks at letters of Islamic jurisprudence (ifta') where the study focuses on the role of religious scholars in providing well-studied solutions to address issues that had been of concern to the ruling system and society, most notably religious, social, financial, and political issues. Chapter Three deals with political letters, the subjects of which revolve around political directives that were issued by imams to their governors in matters pertaining to abuse of administrative power and justice, which may fall within the office of the imam. These letters also deal with matters relating to administering internal and foreign affairs and relations with foreign powers. Chapter Four looks closely at military letters which focus on directing commanders and soldiers on how to manage battles in military campaigns, and the manner of handling internal wars, as well as responding to military threats addressed to Oman by foreign colonial powers. Finally, the study concludes with a summary of findings.