The importance of this research is evident through its discussion and presentation of many of the problems raised by the issue of recovering smuggled funds obtained from corruption cases, and the search for the best means and effective measures to recover those funds due to the complexities and challenges faced by the countries victims of these crimes in recovering their funds due to the acts usually practiced by the perpetrators of concealment and disguise of their sources and nature. Despite the legislative and procedural policy taken by the Sultanate of Oman in tracking and recovering smuggled funds obtained from corruption crimes, this confrontation is still insufficient to access and recover these funds effectively due to the legislative challenges and jurisdictions at the international level. Therefore, using descriptive, analytical, and comparative approaches, this research seeks to answer the following main question: To what extent has Omani legislation adopted modern policies in employing alternative methods to recover smuggled funds obtained from corruption crimes?