This thesis deals with patent participation in the capital of commercial companies in accordance with the Omani law, and discusses the extent to which the expiry of the patent affects the company in which this patent is submitted, on the one hand, and the extent of the impact of the company dissolution on the patent on the other hand, by analyzing the articles contained in the Industrial Property Rights Law promulgated by Royal Decree No. 67/2008 and the Commercial Companies Law promulgated by Royal Decree No. 18/2019 and the related regulations. The thesis is divided into three chapters, the introductory chapter presents the concept of invention and patent, as well as the formal and substantive conditions for granting the patent. The first chapter discusses submitting the patent as a share in the company's capital, and shows the types of shares offered in the capital, the nature of the patent submitted as a share in the company's capital, and the importance and methods of valuing the patent. Then the second chapter studies the fate of the patent submitted as a share in the company's capital. It illustrates the circumstances of patent expiry and its impact on the company, and demonstrates the circumstances of company dissolution and its impact on the patent. After presenting the various aspects of patent participation in the capital of commercial companies according to the above-mentioned outline, the thesis offers a number of outcomes and recommendations which are included in the conclusion.