This linguistic study tackled the accent of Al Hoqain village, one of the accents of the Al Batinah South governorate in Sultanate of Oman depending on synchronic descriptive approach in describing the features of phonetic and morphological accent, absolute classifications and morphological structures in limited time, with reference to the similarities of this accent with studied Arabic language features. This study came in an introduction, Proem, four chapters and conclusion as the study included group of pictures and connected forms of the various positions in it in addition to list of the narrators who had been heard to them and list of study terms. The Proem tacked three dimensions, they are :( accent, territorial environment and inhabitants), the first chapter was under a title of (in phonetic system), where the study discussed some of main concepts in phonetic analysis then description of Consonants and vowels in the accent of accreditation of international distribution for constants in international Phonetic Alphabet and international standard square for vowels. For the second chapter came under title: (phonology phonetic system), where Phonemes, allophones and absolute classifications were described in the accent in light of classical Arabic. And the third chapter tackled: (irrevocability Phenomena in the accent), the most prominent morphological and phonetic Phenomena in dialects of the accent, for the fourth chapter it was under a title of: (morphological system structures) where it tackled morpheme concept and its types, where the study discussed the structures of morphological system in the accent through some of morphological subjects in light of the language, The study found out collection of findings, where they were summed up on the conclusion of the research, the most important of them: The accent included (52) constant phone of its various allophones, where some phones were described in the accent as it previous or back of occurrence from pronunciation place, where phone /9/ of this discretion as the pronunciation of (g) phone was various between the classic g and the phone of (g) which described by some studies of the correct pronunciation for (9) in the mother unique language, where it was a available in the accent (12) vowels as it included (15) compound vowels, (27) phonetic phonemes and (9) vowels phonemes where each of them performs a functional role in the words. It was available in the accent two syllables of non common syllables in Arabic they are (Scaad Scaad Haa Haa) (Scaad Scaad Haa Haa ) and the syllables of the accent do not exceed five syllables, where it was common in the accent group of phonetic and morphological Phenomena the most prominent of it the Phenomena of inclination. The accent balanced with classical Arabic in several aspects in morphological structures system and it was different in some aspects.