The danger of cyber terrorism lies in its reliance on advanced technologies such as surveillance devices on communication networks, encryption software, and hacking tools that can be used to launch various attacks for criminal purposes like sabotage, terrorism, threats, and extortion. Hence, the importance of this study emerges, which aims to clarify the theoretical description of the crime of cyber terrorism according to its legal regulation in both the Sultanate of Oman and the Kingdom of Morocco, alongside a scientific analysis that focuses on legal provisions and their analysis, explaining how Omani and Moroccan laws restrict criminal measures to confront the crime of cyber terrorism. Problematic of the Study: The problematic of the study is clearly manifested in the form of a main question: What are the penal measures and policies adopted by the Omani penal law compared to Moroccan law in addressing the crime of cyber terrorism? Objectives of the Study: The research aims to achieve several objectives, including highlighting the phenomenon of cyber terrorism in the Sultanate of Oman as a phenomenon with significant societal impacts, defining the nature of the crime of cyber terrorism in terms of its definition, characteristics, and methods employed by criminals to carry out these terrorist acts, in addition to outlining legislative and organizational measures to confront the crime of cyber terrorism and ways of international cooperation in combating cyber terrorism. Methodology of the Study: The researcher will adopt an analytical and comparative methodology in this study, which will be relied upon to analyze and explain the subject and examine legal provisions in the Sultanate of Oman, while tracking points of comparison between the two laws to determine the penal response to cyber terrorism, culminating in a set of findings and recommendations regarding the subject of the study. Keyword: (Cyber Terrorism) ، (Encryption Software) ، (System Hacking) ، (Threat and Extortion)