The thesis deals with company liquidation provisions in accordance with the provisions of the Omani Commercial Companies Law. It sheds light on the role of liquidator in the event of one of the causes of compan y dissolution whether general or specific causes which require legal settl ement of the relations among the members of the company or the relatio ns created by the company carrying out its business. The introductory chapter defines the commercial companies and the ir types and features. This chapter is divided into two topics the first topi c is about the types of commercial companies. The second topic deals wi th the causes of dissolution of commercial companies. Chapter I deals with liquidation processes and is divided into two p arts, the first part is the liquidation process and appointment and removal of the liquidator. The second parts is about the duties and powers and re strictions of the liquidator. Chapter II discusses the responsibilities of the liquidator and liquida tion process in two parts. First part is about the civil and penal responsibi lity of liquidator. The second part is about the termination of liquidation process, preparation of final report and depositing the residues of liquidat ion funds. Finally the researcher reviews the results of the study with some re commendations that may contribute to enhancing the legislative aspects of the company liquidation process in the Sultanate. Allah W. Rely To Sucess"