This study has aimed to determine the necessary values for Civic Education Text Books in the Preparatory Level of Education in Sultanate of Oman, and whether these values have been implicated in those Text Books from Social Studies (male & female) Teachers' point of view. The research has also aimed to study the variation effect of Gender, Nationality and Teaching Experience from (male & female) Teachers' different point of view and the implication of the necessary values in the Text Books. The sample of the study was limited to (218) Teacher (male & female) who were teaching Social Studies in the Preparatory Level (or one of the Preparatory classes). The researcher has selected them randomly in four different Educational Regions. The study instrument was a Questionnaire submitted to the above teachers. The results of the study were as follows: - The first ten values resulted from the study arranged in descending orders are as follows: - (1) Patriotism. (2) Appreciation of the government efforts and its role to revive the Omani community. (3) The importance of the geographical location of the Sultanate. (4) Love of ones family (5) Obedience of ones parents and authorities. (6) The preserve of Omani customs and traditions. (7) The respect of lows and regulations. (8) The preserve of environment. (9) The respect of Regime. (10) Awareness of the importance of environment. There are Significant differences between the (male & female) teachers in seven values as follows: - (1) The preserve the public properties. (2) The respect of other nations culture. (3) Pacifism. (4) To advance public advantage against ones own interest. (5) To act with confidence on National Products. (6) To encourage local investment. (7) The appreciation of National Resources. These differences are in favor of female teachers rather than male There are Significant differences between the Omani and Non Omani teachers in twenty nine values, here are some of them as follows: - truth, faithfulness, generosity, keeping general discipline, volunteering, equality, patriotism, accountability, the respect of lows and regulations, the preserve the public properties, bravery, to preserve the rooted Omani customs and traditions, pacifism, independency, To advance public advantage against ones own interest...etc. These differences are in favor of Non Omani teachers. There are Significant differences between the male and female teachers of different teaching experience in four values as follows: - bravery, responsibility towards the environment, keeping good health and the preserve of cleanness. These differences are in favor of teachers of seven years and more in teaching experience.