The living aquatic resources have a unique importance and vital role locally, regionally and internationally. The matter of such an importance , this resources have distinct nature , sensitive diversity, and its effective contribution for achieving food security., economic support, social welfare and climatic balance of the nations and the people around the world. However, with growth and heightening of oppressive damages and flagrant assaults which threaten these resources, it is found necessary to protect them by criminal law and ensuring the sustainability of present and future generations. Therefore, this study came to deal with analysis and formation of a system for the criminal protection of living aquatic resources, as the most important and effective types of legal protection , for the sake of being acquainted whether the protection is suitable and effective for the maximum benefits for secured climate for this resources to develop , flourish and achieve the valuable goals. The preliminary chapter of this study is about the living aquatic resources definition , organisms and importance . And then the study talks about the threats of aquatic living resources, whether natural or human and fishing as the most important dangerous threats , then the study presents the criminal responsibility for crimes of assaults on living aquatic resources. It was found that criminal responsibility for crimes of assault against living aquatic resources , whether both legal element and penalty required have a special nature where the legislator has decided to passover the general rules in order to ensure effectiveness and strength against these assaults to achieve maximum protection . Comparison of our national legislation with the Arab and foreign legislation on the subject, shows us the weaknesses and inability to provide the required protection for this important national living aquatic resources. The study concludes with a set of recommendations, most notably those needed for the formulation of a new, comprehensive and integrated law that provides effective protection for these resources, rapid establishment of a regulatory specialist for the protection of such resources and control the activities of fishing in the waters of the Sultanate .