This research aims to study the electoral appeals of the Shura Council in the Sultanate of Oman and how to organize them in accordance with the Basic Law of the State, and the law of Shura Council for Elections, and compare it with some other countries, in order to discuss the extent of its regulation consistency with the scientific framework of electoral appeals, and to know the role of these appeals on protecting the electoral process from misuse that may be inflicted on them. These appeals are provided by persons concerned with regard to election-related decisions. The main research problem is: -The validity of the competence of the Supreme Commission for Elections to adjudicate electoral appeals, with its competence - at the same time - to supervise the elections for members of the Shura Council. There are also several questions related to the legal organization of electoral appeals. The decisions issued by the Elections Commission in the Provinces of the Sultanate are challenged - regarding objections to the lists of parliamentary candidates, and names in the lists of parliamentary candidates - before the Supreme Commission for Elections , as well as the appeal of the final results of the election. Noting that the electoral appeals in the Sultanate of Oman have been organized by the administrative grievance form, which is considered a second grievance, in which the Commission is allowed to review the decisions of the Elections Commission, or to look into the appeals made in the final results of the elections that are overseen by the Supreme Commission for Elections, we conclude that adjudication of electoral appeals is made by the same body that oversees the electoral process, so it will be both judge and prosecutor. In order to achieve one of the objectives of the research, I have conducted a questionnaire for the members of the Shura Council to review their opinion on the regulation of electoral appeals in the Sultanate of Oman. The results showed that (61%) of them agreed that the Supreme Commission for Elections has the competence to adjudicate the final results. I placed at the conclusion of the research abstract of the regulation of electoral appeals in the Sultanate of Oman, with the proposal to adjudicate electoral appeals by the Administrative Court of Justice.