The study aimed to predict the level of the relationship between mental rotation and learning styles among students of the second cycle in South Batinah Governorate in the Sultanate of Oman in the light of the following variables (gender, grade), and to achieve the objectives of the study, the researcher relied on the descriptive correlational approach, and the study sample consisted of (448) male and female students, by (274) male and (174) female students. The study tools included the mental rotation scale (prepared by the researcher) and the learning styles scale (prepared by the researcher). The results indicated that the study sample has an average level of mental rotation with an arithmetic mean (0.507) and a significance level (0. 585), and the results of the study indicated that the prevailing learning pattern among students of the second cycle is the visual learning pattern, with an arithmetic average of (3.18), while the arithmetic average of the auditory learning style was (3.14), and the motor sense learning style was (3.08). While the results of the study indicated that there were no statistically significant differences at the level of significance (α = 0.05) according to the gender variable in the estimates of the study sample on the level of mental rotation among the students of the second cycle, and there were statistically significant differences at the level of significance (α = 0.05) between the study sample (tenth grade) and the study sample (sixth grade) and the differences came in favor of the study sample (tenth grade) in the level of mental rotation, and the results showed that there were statistically significant differences at the level of significance (α=0.05) between the study sample (sixth grade) and the study sample (eighth grade) in the bilateral dimensions and the level of mental rotation scale as a whole, and the differences came in favor of the study sample (eighth grade), and the results of the study indicated There were no statistically significant differences at the level of significance (α=0.05) according to the gender variable in the prevailing learning styles among the students of the second cycle, and the results indicated that there were statistically significant differences at the level of significance (α=0.05) in the estimates of the study sample on the level of learning styles prevailing among students of the second cycle in the auditory learning style and the scale of patterns Mainstream learning with statistical significance (0. 006), and the differences came in favor of the female sample. The results of the study showed that the level of mental rotation cannot be predicted through the prevailing learning styles of the study sample, and that the statistical significance in the visual learning style was smaller than the level of significance (α = 0.05); this means that it has an impact on the level of mental rotation. Keywords: Mental Rotation, Learning Styles, Second Cycle