The purpose of this study is to investigate the legal provisions of the financing lease contract, as the most modern financing means, which aim at providing financing for commercial or industrial projects for the purpose of purchasing the machinery, equipment or fixtures required for either the establishment of the project, its development, or keeping pace with rapid technological and technical development, in return for in-kind insurance as the financing lease company shall retain ownership of the leased property until the end of the contract or until the beneficiary project acquires the contract money. This shall be achieved by comparing the position of the Egyptian and Jordanian legislations to reach the extent of the necessity of legalization by the Omani legislator to this type of Contracts or not. This study sought to answer several questions, the most important of which are: - What is the financing lease contract? What distinguishes it from other traditional contracts? - What are the legal provisions on which the financing lease contract is based that grant it a special nature and features? - How necessary is the Omani legislator to regulate the contract? Where the study was divided into two main chapters, the first chapter discussed the nature of the contract and its pillars. The chapter included the concept of the contract and its importance to the parties, the lessor and lessee. Moreover, it dealt with the special nature of the financing lease contract and distinguished it from other contracts. In addition, it highlighted the necessary pillars of the contract for its establishment and the conditions of its validity, whether formal conditions such as writing and publishing, or the conditions that must be available in the parties to the contract, which are considered the substantive conditions. The second chapter discussed with the provisions of the legal contract, which divided them into two sections. The first section reviewed the obligations arising from the contract, and the second section discussed the expiry of the contract at the end of the term, hich the lessee has the three options, either buying the leased asset, renewing the contract, or giving back the leased property to the lessor. Moreover, the section discussed the expiry of the contract by waiver, whether issued by the lessor or the lessee and its declaration. Finally, the study contained a conclusion wherein there are the main findings and recommendations.