The study aimed at identifying the commercial activity of the Bania in Oman during the period of the Al-busaid state (1744-1970), as a model for the absorption of the Omani market for traders of different religions and ethnicities, who exploited the commercial environment which stimulated the development of their trade, Has an influential contribution to many areas of the Indian Ocean basin The study began by preparing the importance of the geographical location of in attracting traders from different countries since ancient times, including the Bania, whose trade history dates back to the third millennium BC. The first chapter highlighted the factors that influenced the commercial activity of Bania, Between natural, political and economic factors. The second chapter reviewed the commercial families that were found in Oman during the period of study, which established commercial establishments from the beginning of the seventeenth century AD, and most of them still exist so far the institution of what is now known as the concept of family businesses, while Chapter third dealt with the activities carried out by Bania traders in Oman, who developed some of the previously unknown business activities such as: money exchange, and commercial agencies. The study was based mainly on the documents in the governmental and private archives in the Sultanate of Oman, the United Kingdom and the Republic of India in addition to the sources, references and theses in both Arabic and English. The study reached a number of results that showed the commercial importance of the Bania in the Omani market. Its goods and export of its products, contributing to making Muscat Port a major transit hub on the coast of the Arabian Gulf.