This study focused on the guarantees provided to the accused before the Omani military judiciary, through a comparative study. Initially, it shed light on the concept and nature of guarantees, as well as the nature and jurisdiction of the military judiciary. The study then delved into the guarantees provided to the accused during the evidence gathering and preliminary investigation stages, including defining these stages, military judicial officers, guarantees of arrest, search, interrogation, and pretrial detention. Furthermore, the study examined the guarantees for the accused during the trial phase, such as defense guarantees, including the right to be informed of the charges, freely express their statements, and have access to legal representation. It also looked into guarantees related to trial procedures, such as the presence and transparency of trial procedures, expeditious trial proceedings, rendering judgments, and levels of litigation. This study relied on analyzing some Omani legislative texts and comparing them with texts from Egyptian legislation, resulting in several conclusions and recommendations.