The Study aims to prepare the criteria for developing the cultural Islamic curriculum for grade 12 post-basic education and to indentify the rescue of such criteria from the prospective of supervisors and teachers. What are the criteria to develop grade 12 post-basic education cultural Islamic subject? Do these criteria exist in the course material of cultural Islamic subject for grade 12 from the point of view of supervisors and teachers ? Is there any significance variation at level(.05) of these criteria in grade 12 post-basic education as attributed to gender, job and experience ? In answer to these questions, the researcher prepared a list of standard criteria for the development of cultural Islamic subject for grade 12 post-basic education consisting of (90) criteria which were validated by several arbitrators and also by the equation Alpha Kronbakh to confirm its stability. The stability rate was (0.96). The targeted sample of the study comprised from (121) supervisors and teachers of cultural Islamic subject in Muscat Province, Batena South , Sharqia North out of which (78) responded to the study tool (Questionnaire) The researcher calculated the average ratio of the total study and then calculated each section separately. He also conducted T-Test to indentify the differences between the study sample regarding the experience and gender variation and finally analysed the singular differences for the experience variation, The significant outcome of the study revealed that the availability of criteria in the cultural Islamic subject for grade 12 post-basic education ranged between moderate and minimum in all the fields of the study ,but there are differences of statistical nature at level(0.05) attributed to the job variation. The differences attributed to gender was on the favor of female in the educational aids only. While the differences at level (0.05) between the targeted sample attributed experience to the favor of supervisors and teachers whose experience is less than ten years ,which indicate that they perceive that the development criteria is present in the content more than its presence in the experience of those above ten years.