The study aimed at identifying the values included in the Islamic Education syllabi in the second cycle of basic education in Oman and the ways of implanting them in students from teachers' perspectives. The sample of the study consisted of (150) teachers teaching Islamic Education in the second cycle of basic education.. They were randomly chosen from Alzahra and South Batina Governorates. To achieve the objectives of the study, two tools were used: 1- Content -Analysis checklist. Validity was assured through submitting the checklist to a panel of jury. Inter-rater reliability was calculated between the researcher's analysis and an outside rater 's analysis .reliability coefficient was( 0.86). 2 A Questionnaire of The Ways of Developing Value: It consisted of 25) itemseach representing one of the common ways of developing Islamic values. Validity was assured by a panel of jury. Reliability was calculated through administering it to a pilot sample of (40) teachers in the second cycle of basic education other than the study sample.. Alpha Cronbach was(0.82). The study results revealed the following: - Faith domain came first in terms of the number of tallies, the faith domain came fiat with ( 37.02%), the moral domain came next with ( 23.73%), worshipping domain was third with (24.45), then the social domain with(4,62%), the scientific domain came fifth with ( (4.05), the familial domain came sixth with(3.22%), the economic domain was seventh with (2.40%), the political domain came eighth with (2.21%) and the environmental domain came ninth with (2.26%). - Grade seven came first in terms of the sum of the values included in the textbooks with ( 19.93%), grade six came next with (19.81%), grade eight was third with (18.73%), grade five came fourth with ( 15.82%), grade came fifth with (13.92%) and grade nine was sixth with (11.77%( Seven of the ways of developing values got a very high degree. These are ( direct practice, relatedness to religious proofs, good models, meditation, advice and guidance, current events, persuasion and dissuasion , Sixteen ways of developing values got a high degree. They are dialogue, knowledge transmission, role-play, instructional aids, problem solving, connection with knowledge resources, giving examples, curricular and non-curricular activities, reports, questioning, connection with institutes and organizations, school broadcasting , partnership with parents, lectures and forums, competitions). Two ways got a an average degree: observation checklist and field trips). In the light of these results, the study recommended the necessity of normal distribution of values in the Omani syllabi and providing training workshops to teachers to raise their awareness and practices of using the different ways of developing values in their students. A number of suggestions for further research were recommended.