The current study aims at reveling the relationship between the value system and the lifestyles of the students of College of Arts and Science (CAS), in University of Nizwa (UON). The sample included 340 students of College of arts and Sciences in University of Nizwa, and the Albert, Vernon and Lindzey values test was used. Which was legitimated by Al Gafari (2002), moreover the list of lifestyles prepared by Wheeler, et al., 1986, and translated by Al Shakhanfah (2010). The study came to a number of results, some of which are: - The most common values are the religious, aesthetic, and political values – The most common lifestyle among the sample is the passive conforming theme, with an average of 23.8804, followed by the active conforming theme with an average of 23.3333, then the social interest lifestyle with an average of 22.3189. – There is no statistical function relating the passive controlling theme, the social interest, the active conforming theme, the exploiting theme, and all the values. On the other hand, a direct correlation and a statistical function exists between the exploiting theme and aesthetic values, between the victim style and economic value, and between the passive conforming theme and the political value. Moreover, an inverse correlation exists between the inadequate style and the theoretical value. - Differences with statistical indications does not exist at function level (a < 0.05) for the value system of the sample for "major" variable, except for the theoretical values, which showed statistically indicating differences in favor of applied sciences major. And no statistically indicating differences existed at function level (a < 0.05) for "GPA" variable for all values, except for aesthetic value. - No statistically indicating differences existed at function level (a < 0.05) for nor lifestyles of "major" variable, and neither for "GPA" variable of all lifestyles, except for the inadequate style.