The present study investigated Omani EFL teachers and students' perceptions of the role of grammar instruction. The study examined three aspects related to grammar instruction: (1) The explicit instruction, (2) The implicit instruction and (3) General attitudes toward grammar instruction The present study attempted to compare between teachers and students' perceptions of the above three aspects of grammar instruction. The study also looked for patterns of variation by students' gender and school level and by teachers' gender and years of teaching experience. A total of (1073) students and (222) EFL teachers from the regions of Muscat, Batinah (South) and Dhahrah (south) participated in the study. The subjects completed a 29 - item questionnaire covering the three aspects of grammar instruction mentioned earlier. The results show that Omani EFL teachers and students hold high positive attitudes toward grammar instruction. They believe that grammar study is important in learning the English language. The results also reveal that both teachers and students favor the explicit grammar instruction more than the implicit grammar instruction The results indicate that there is a discrepancy between teachers and students in all the three aspects of grammar instruction. Students hold higher positive attitudes toward grammar instruction than the teachers. Students favor the explicit instruction whereas teachers favor the implicit instruction. The results show that female teachers and female students hold higher positive attitudes toward grammar instruction than male teachers and male students. However, the results don't show any significant effect of students' school level on their perceptions of grammar instruction. The results also don't show any significant effect of teachers' years of teaching experience on their perceptions of grammar instruction, In the light of the findings, some recommendations were made.