The current study sought to identify the connotations of perfume and incense by exploring them from social and cultural aspects and delving into the statement of their manifestations and peculiarity in the Omani daily life. Additionally, the study aimed to reveal the effects of social changes in the Omani society in this field, as well as the extent to which perfume and incense contribute to the diversification of Omani sources of income. The study relied on a purposive sample, where the sample consisted of two categories: The first category included 140 consumers, who completed a questionnaire to identify their attitudes and opinions regarding the aromatic and incense phenomenon. The second category included producers who are experts in this field. Sixteen people who either own or belong to an establishment for perfumes and incense industries in Muscat governorate were interviewed to identify their productive purposes and the components on which the aromatic and incense industry depends. The study was intentionally applied in Muscat governorate considering it as the best geographical space to achieve more accurate and representative realities of the Omani society. The results indicated the diversity of aromatic and incense components in the Omani society and the variation of their forms, which created a plurality and density in their purposes and uses. The results also showed that the use of perfume and incense shapes and gives a complex pattern of symbolism, meanings and social interactions among Omanis, a pattern that is influenced by cultural and religious contexts. The results showed that the success of the entrepreneurship of the Omani industry in the field of perfume and incense stems from the producers ensuring the high quality and excellent standards of their products, and the preservation of cultural fundamentals and their inclusion in the Omani products.