The aim of the study is to identify the Phonological difficulties of the learners of the Arabic language who speak other languages related to the characteristics and outputs of the Arabic letters , and to monitor the expected deviations of the learner moreover, the search for its causes, and the methods of treatment. To achieve these objectives, the researcher used the descriptive or proper iate approach to the nature of the study. He designed a list of three Phonological skills, an oral test of the difficulties of Phonological study instrument, He devided the test into three sections : - Phonological skills when pronouncing an indiveual letter. - Phonological skills when pronouncing a letter are joined with another letter. - Phonological skills when pronouncing the letter in whole text. The test was applied to a group of thirty male and female educated students from Sultan Qaboos College for Arabic Language Teaching, for non Arabic speakers Noor Majan ibri Institute and Nizwa University of different nationalities (Turkish, American, European). After applying the study, and extracting the results, and processing the data statistically the researcher reached the following results: - The skill of pronouncing of the letter whole text is the most Phonological difficulties among learners, then the skill of pronouncing the letters alone, and then the skill of pronunciation of the letter including with another letter , and occurred at a level of average difficulty. - In the skill of pronouncing the letter alone, the throat area formed the highest difficulty for the sample, and in the skill of the pronouncing of the letter joined with another letter came in an average level of difficulty, but the skill of pronouncing the letter in a whole came at the highest level of difficulty. - There is no statistically significant difference between the average scores of learners on the difficulties of sound in learning Arabic for non-Arabic speakers according to the variable level of study. American learners, and Europeans have more Phonological difficulties than Turkish learners ; while there were no differences between learners of American and European citizenship There is no statistically significant difference between the average scores of learners on the difficulties of Phonological due to the interaction between the level of study, the mother tongue, and the nationality of the learner. From the previous results, the study recommended giving much time in the institutions of teaching Arabic to non-native speakers. This is to teach the pronunciation of sounds at all levels, and to benefit from modern electronic programs in the manufacturing the animation related to the pronunciation and the letter outputs teaching sounds gradually.