A Penal Code accountability study in the case of medical errors is considered to be one of the most important studies in the field of law in the Sultanate. The aim of the study is to clarify the law maker's status in the light of the medical errors and to what degrees should the doctor be held accountable when he makes a mistake. This is all achieved through studying the law making process of which assists in organizing the medical profession in Oman. We have previously taken this topic in two chapters with a prior investigative research that served as an introductory opening for the basic general law ruling in the field of medicine. The medical profession was presented from the view point of its nature and its applications that is framed in: check-up, diagnosis, medical prescription and the subsequent medical care. These applications are known as the stages of medical work. In the first chapters, we discussed the conditions of which must be met in order to practice the medical profession. This discussion was compiled in four topics that are: the importance of getting the patients consent (before engaging in a particular treatment), the attainment of a legal license and required scientific qualifications that gives them the rights to practice the profession. If the doctor did not meet one of these conditions specified in those four topics, he/she would put themselves up for a legal investigation due to their violation of the ruling of the medical practice laws in the profession. Later in the second chapters, we had gone through the topic of medical error. We divided the topic's discussions into two parts: the first part identified what an error is (of which the Scholars disputed on), then we proceeded to pin-point a standard of which an error is considered to be one, and the majority of the Scholars agreed on a mixed standard. We worked on explaining the types of error that is present in a wrongly preformed check-up, therapy, subsequent medical care and the abstention from getting a treatment. While in the second part of the research, the study entailed the discussion of the main pillars of a physical medical error that is present in: negligence, mistakes, carelessness in the doctor's overall diagnosis and the disregard of the laws and its proper applications. All doctors must abide to the basic legal laws whether they are liable intentionally or unintentionally to the error, and being it in their expectation or error and also whether the error is fatal or mild. However in any case, doctors must not have an immunity that prevents them from not being accountable. The errors' liability could be avoided if the doctor in questioning should follow the basic rules of the profession as it is in accordance to the necessity of medical laws intervention. Finally and in conclusion, we came across the obstacles that are stated in the Omani laws on this topic. The research as well presented the most important results and recommendations to the tackle the subject at hand.