The study includes the political relationship of Oman during the reign of Sayyed Sultan bin Ahmed bin Said ( 1206 AH / 1792 AD – 1219 AH / 1804 AD ) with the neighboring regional power and the largest European powers. The importance of the study has shown the role which Oman played during that period , either it was relating to the economical or political concern in the Gulf Area or occupational competing between Britain and France that was being burnt at that time. The study is divided into three chapters. The first one includes the Sayyed Sultan bin Ahmed and the interior positions of Oman in his tenure. Concerning to the second chapter , it focused on the relationship between Sayyed Sultan with their local powers in the Arabian Gulf As for the third chapter , it consolidated the relationship between Sayyed Sultan and the largest European powers. The study depended on a group resources and primary documents, and subordinate feed-back , and due to a great numbers of Arabic and foreign scientific researches and writings which contained valuable information that belonged to Oman and the region of the Arabian Gulf in the 18th and 19th centuries AD The research has shown the interior position concerning to the political, economic , administrative and social fields of Oman during the reign of Sayyed Sultan bin Ahmed and its role in debating his foreign policy with the regional power in the Arabian Gulf Area in addition to discussing the relationships of Sayyed Sultan bin Ahmed with the largest European powers , specially Britain and France , and the policy of balance that Sayyed Sultan followed and carried it out concerning to his relationship with the two mentioned countries