This study aimed to identify attitudes of school principals in the Sultanate of Oman towards physical education, with respect to the variables gender, educational provinces, years of experience, and academic qualifications. The study also identified their attitudes towards sport activity, and it also aimed to investigate the relationship between attitudes towards school physical education and their attitudes towards sport activity. In order to achieve the aims of this study, the researcher used a descriptive method, and employed two instruments (questionnaires). The first instrument measures attitudes towards school physical education which consisted of three dimensions: the attitude towards school physical education goals, and the attitude towards school physical education subject, and the attitude towards school physical education teacher. The second instrument measures the attitudes towards sport activity. Both instruments were administered to a sample of 295 school principals from various schools located in different educational provinces in the Sultanate of Oman. The study resulted in several findings, most notably: The attitudes of the sample under study were positive about school physical education with its three dimensions as well as towards sport activity. The attitudes towards school physical education subject came in the first place, and the attitude towards school physical education goals ranked second, while the attitude towards school physical education teacher came in the third place. There is statistically significant difference attributed to the variable gender in favor of females in the attitudes towards school physical education in general more specifically towards school physical education subject and physical education teacher. There were no significant differences in the principals' attitudes towards school physical education with respect to the variables educational province, academic qualification and years of experience. Additionally a positive correlation was found between the principals' attitudes towards school physical education and their attitudes towards sport activity. This study included several recommendations and suggested further studies.