The study aims to know the relationship between the spiritual intelligence and the occupational stress among the government employees in Muscat Province in Sultanate of Oman. Five hundred employees (male and female) from various government departments were randomly selected for the study. For the purposes of the study, the researcher designed two research instruments. The first one is to measure the spiritual intelligence and the second one is to measure the occupational stress, on a scale of 1 to 5. To analyze the data, the researcher used One-way ANOVA and T-Test to determine if there is any significant relationship between spiritual intelligence and occupational stress. The researcher also used Pearson Correlation Coefficient to analyze the simple regression and the multiple regressions. The results showed that the mean level of the spiritual intelligence was 4.19 and the mean level of occupational stress was 2.35. The results also showed that there is a negative correlation between the degrees of the spiritual intelligence and the degrees of occupational stress with Pearson correlation coefficient of -0.210. This is significant at the level of a=0.05. The regression analysis showed that the spiritual intelligence contributes, in a small degree, in predicting the level of occupational stress.