The objective of this study is to determine the extent to which the secondary school principals in the Sultanate Of Oman observe the professional ethics as perceived by school teaching and the administrative staff and the impact of the of variables such as hierarchical position, qualification, years of experience and the participants' sex on the responses. The instruments used in this study is a questionnaire that consists of 53 items which cover four clusters relevant to the research objectives. The questionnaire was administered to participants from all the regions except Dhofar and Al-Wusta. The sample study includes 108 administrators and 360 teachers. To analyze the collected data the researcher has employed the means, Standard deviation, T-Test and Anova (One Way Analysis of Variance). After a thorough analysis of the data collected, the researcher has come up with the following conclusions. 1. The administrators and teachers' assessment of the principals' observance of professional ethics is highly positive. However the administrators' feed back seems to be more positive than the teachers' at the different levels of the assessment. 2. There are significant differences at the 0.01 level of significance attributable to the hierarchical in favor of the administrators. 3. There are no significant differences at the 0.05 level of significance attributable to variables among the administrators. 4. There are significant differences at the 0.05 level of significance attributable to the teachers' experience with regard to the principals' relationships with the teachers and in favor of the experienced teachers. As For other variables there seem to be no significant differences that are worth mentioning.