This study dealt with the topic (law applicable to non-contractual obligations in Omani law (comparative study). The study applied the comparative approach between comparative international laws, the position of the Omani legislator, and what is being regulated in international agreements in the field of the law applicable to obligations arising from the harmful act. The study employed a descriptive-analytical approach to analyze the specifics of the topic in both the domestic and international arenas. The Omani legislator, when applying the local law as a general rule to obligations arising from the harmful act in accordance with Article (22/1); did not clearly indicate the law governing the legal fact either in terms of the application of the law of the State in which the harmful act arose, or in terms of the law of the State in which the damage was realized, in light of the tendency of many comparative legislations and international conventions to adopt either the law of the State in which the harmful act originated, or the law of the State in which the damage was realized. This study has shown the dual function between the attribution rule mentioned in Article (22/2) and Article (28) of the Omani Civil Transactions Law. The study concluded that the second paragraph of the afore-mentioned article should be dispensed with since it leads to the same result in terms of the exclusion of the law of the place of the act where it occurred so it violates the idea of public order the application of Omani law as the judge’s law, and the possibility of granting the parties to non-contractual relations the right to choose the law applicable to these obligations as an attribution rule.