This study aimed to identify administrative decentralization and its impact on the quality of the performance of local administrations in some governorates of the Sultanate (North Al Sharqiah, Al Dakhiliyah, and South Al Batinah). By selecting a sample of general managers, department managers, assistant managers, and heads of departments working in government units in the governorates. The researcher used a questionnaire tool to collect information and data in two main areas, the first area to measure the extent of the impact of the application of administrative decentralization, and the second area is to assess the quality of the performance of local administrations. The questionnaire was distributed to (600) employees and (201) employees responded, i.e. a response rate that exceeded the target of the study sample, 30% of the study population, with an increase of (1%) of the total target group, and documentation of interview answers, The results indicated that the mean of the areas of administrative decentralization represented in (delegating authority and making administrative decisions) was at a high degree, while the average for the quality of performance was medium. The study results indicated the existence of a positive statistically significant relationship between the areas of administrative decentralization (delegating authority, making administrative decisions) and the quality of the performance of local administrations. For the qualitative data, participants described advances in performance after starting to implement decentralization in terms of implementation and speed of completion of work, the participants believed that decentralization would contribute to accelerating the decision-making process, increasing the level of powers and delegating authority. Thus, we conclude through this study that the quality of the performance of local administrations is directly affected by administrative decentralization through delegating and transferring responsibilities from the central authority to local administrations, and increasing the powers in making administrative decisions, which makes them achieve self-sufficiency, based on a set of principles regarding comprehensiveness and integration of its plans, and it aims to achieve rational goals that serve the local citizen. Key words: Administrative decentralization, Local administrative, Quality performance, Governorates of the Sultanate (North AlSharqiah, AlDakhiliyah, South AlBatinah).