Abstract: The purpose of this study is to answer the following two questions: What are the attitudes of Arabic Language teachers in the Second Cycle towards using Differentiated Instruction method in Sohar? Are there any statistical significance at level of significance (0.05) in the use of Arabic Language Teachers in the Second Cycle towards using Differentiated Instruction method in Sohar can be attributed to gender? In order to achieve the objectives of the study, the researcher employed a descriptive method and constructed scale as study tool contained (25) paragraphs, the researchers applied the instrument to the sample of the study (136) Arabic Teachers (male and female) in Sohar. The sample of the study was selected by stratified random sampling. After statistical processing, the study concluded that the Arabic Language Teachers in Sohar have high positive attitudes towards using Differentiated Instruction method. The findings also, revealed that there are no statistically significant differences due to gender between the Arabic Language Teachers (Male and Female) in using Differentiated Instruction. In the light of the findings, the study recommended scale up the supporting and Arabic teachers who employ Differentiated Instruction method, to maintain the level of excellence, conducting reciprocal visits to Arabic Language Teachers to benefit from the attitudes and experiences of Arabic Language Teachers towards differentiated education, increase the interest of Arabic Language Supervisors during their visits Differentiated Instruction in order to maintain positive attitudes towards it. Key words: Arabic Language Teachers, Second Cycle, Differentiated Instruction