This study aims to identify the legal controls for the transfer and transplantation of human organs and tissues in the Sultanate of Oman. In addition to determining the civil and penal liability resulting from the violation of these controls. The study adopted a comparative descriptive analytical approach. Referred to the opinions of jurists, legal texts and their analysis, and the comparison between the texts of Omani law and Egyptian law and other comparative legislation. The study referred to a set of results, the most important of which are: The legality of organ transfers and transplants is based on three theories. The theories are the theory of necessity, the theory of reason, and the theory of social interest. The legislator set a set of general legal controls for the legitimacy of these operations, including the donor's satisfaction, the donor's eligibility, the availability of the case of necessity, and the process not conflicting with the public order. On the other hand, the legislator prohibited these operations in the event that they are for a non-therapeutic purpose, in the event that the tissue or organ required to be transferred and transplanted has been obtained for a fee in any form, or in the event that it has been purchased for material or in-kind consideration. These operations entail civil liability in the event of damage resulting from a medical error, while criminal liability is established in the event of violation of the legal controls governing these operations, such as using organs obtained through the sale of goods or causing permanent disability or death. The study recommends the development of a special for organizing the transfer and transplantation of human organs and tissues.