The Omani legislator organized the contract for the sale of real estate units under construction in Royal Decree No. 30/2018 by issuing the escrow account system for real estate development projects, which stipulated that the contract between the developer and the buyer should regulate the relationship between the developer and the buyer, and the rights and obligations of each, including how to pay for the sold real unit provided that it will be linked to the completion rate of the project or the real estate unit, as stipulated on the most important financial guarantees to complete the project, namely the use of the opening of the escrow account in the name of the project in one of the licensed banks in Oman, so that buyers deposit payments in it. Therefore, one of the objectives of this letter is to determine the rights and obligations of the parties of the contract, as well as to fill the existing legislative deficiency with regard to the guarantees provided to the buyer of the real estate unit, especially since he pays the price in instalments related to the completion of the project. However, this type of contract is distinguished because the parties contract a place that does not exist, as the legislator authorized the place to be a future thing if it is appointed with denying ignorance and deceit. Under this contract the developer is obliged to complete the construction within the agreed period and transfer ownership of the real estate unit to the buyer in addition to his obligation to hand it over to the buyer after the completion of the real estate project, and in return the buyer is obliged to pay the price in accordance with the agreed and the obligation to receive. The letter also addressed the guarantees established to the buyer against the risks that may occur when the contract is executed or after its completion with examining the similarity of these guarantees to the guarantees established by the buyer in the ordinary sale, and whether some protection has been achieved for the buyer of the real estate units or whether there are special guarantees decided by the legislator to the buyer of the real estate unit based on the nature of the contract? The letter also included several recommendations, the most important of which are: to reconsider the subjection of the obligation to transfer ownership to the general rules by creating a preliminary register - similar to the initial register in the Emirate of Dubai – in order to register the contract for the sale of real estate units under construction, so that the real estate unit sold from the time of the conclusion of the contract is registered in the name of the buyer, which entitles him to dispose of the real estate unit by mortgage or sale and other legal actions. After the completion of the real estate project the property is transferred in the final land registry in the name of the buyer if he fulfils all his obligations.