The purpose of this study was to present a proposed conceptualization for transforming post basic schools (grade 11-12) to leaning organizations in the Sultanate of Oman. This was accomplished by means of identifying the intellectual foundations of learning organizations and the actual practice of certain principles of learning organizations by staff in the post basic schools in Oman. The study also aimed to determine the availability of statistically significant differences (a = 0.05) among the sample individuals which can be attributed to the following variables: gender, educational qualification, experience, administrative level. In order to achieve the objectives of the study, a questionnaire of (58) statement and five elements composed, which represent the secondary systems (basic principles) of a learning organization was designed. These systems are: organizational transformation, learning management, knowledge management, technology management, and staff empowerment. The reliability and validity of the questionnaire were also tested. The population of the study composed all staff in the post basic education schools (grade 11-12) in the Sultanate of Oman. A selected sample (Purposive Sample) composed of (590) individuals working in the post basic schools in the Governorate of Muscat was chosen. Data were treated using mathematical means, standard deviations, and (t-tests) to verify the significance of differences attributed to the variables of gender and years of experience. Univariate one-way ANOVA and (LSD) Least Square Differences test were used for post analysis to verify the significance of differences attributed to the variables of educational qualification and administrative level. Percentages were used to rank the study participants responses to open ended questions related to difficulties facing the application of certain principles and strategies of learning organizations in post basic schools in addition to the requirements of transforming these schools to learning organizations. An important finding of the study is that the level of practice of certain principles of learning organizations in post basic schools (grade 11- 12) was medium in all the elements of the study. The ascending order of the use of learning organization systems was found to be: 1. organizational transformation. 2. Staff empowerment. 3. Knowledge management. 4. Learning management, 5. Technology management. Concerning the study variables, results indicated the existence of significant differences at the level (a =0.05) among the means of perceptions of sample individuals that are attributed to the variables of gender (female), educational qualification (Bachelor degree + high diploma), and administrative level (principal and assistant principal). No significant differences were found (a = 0.05) which are attributed to years of experience, except for the knowledge management element, which was in favor of the long experience (11 years and above). Based on the results of this field study and other justifications, the study concluded by presenting a proposed conceptualization using the systems approach to transform post basic schools (grade 11-12) to learning organizations.