This thesis sheds light on one serious contemporary crime which is money laundering. It also studies the ways the Omani law has treated this crime being an international issue due to its direct link to other crimes such as terrorism and drug dealing. The introductory part of this study has been dedicated to the definition of money laundering. The rest of the study has been divided into two sections: the first section explains in details the Omani law concerning money laundering, and the second section has been consecrated to discussing how the Omani Law dealt with such an issue. The main conclusions reached are: 1- The Omani Law requires proof of the origin of the money to be suspected as "money laundered". This is called the "supposed element". 2- Successful anti-money laundering has to start primarily within the financial institutions that represent the primary field of all financial activities including money laundering. 3- For an efficient money laundering control, serious measures have to be taken such as legally establishing an independent unit of lawyers · and financial and business professionals working independently from Royal Oman Police (ROP).This unit specializes in gathering and receiving information and reports on suspected cases of money laundering. It also works on a thorough investigation of these cases. Moreover, the unit forwards and shares all gathered information with the concerned authorities and various other authorities internationally.