The present study attempts to identify the attitudes of parents of students with disabilities and without disabilities towards inclusion of students with disabilities in the Omani schools. In particular, it examines the effect of a number of variables on the attitudes of parents towards inclusion. The study sample consists of 622 parents of whom 236 are parents of students with disabilities, and 386 are parents of students without disabilities. The study uses a scale to measure parents' attitudes towards inclusion in the Omani schools (Alqaryouti, Moosa & Husien, 2012). The results show a statistically significant differences between the attitudes of the two groups, in favor of the parents of students with disabilities. The results also demonstrate that there is a statistically significant difference in parents' attitudes towards inclusion as a result of differences in parents' educational levels. In contrast, the study does not reveal any effects for the other variables - age and type of guardian. The study makes a number of recommendations related to the subject.