The current study aimed to develop a scale of moral reasoning for Sultan Qaboos University students, and investigated its psychometric properties (Validity and reliability). Moreover, the levels of moral reasoning were examined by gender and major (humanities or science colleges). The sample of the study consisted of (446) students. The scale consisted of (5) stories with (16) items. The scale validity was verified by two methods: face validity and concurrent validity. The face validity was examined by a panel of refrees who reviewed the scale and approved its ability to measure the moral reasoning. The concurrent validity was verified by administering the Scale and the Moral Value Scale to a sample of 65 students and the Moral Intelligence Scale to a sample of 45 students. Pearson correlation coefficients were calculated and found to be (0.622) and (0.55) respectively. These results indicated acceptable validity. The reliability of the scale was examined by Cronbach's alpha coefficient which was found to be (a = 0.70), ensuring internal consistency of the scale. Chi-square was used to test the distribution of students across the levels of moral reasoning. The results showed that more than half of the sample (62.2%) was on the second level (Social system and conscience). The results aso showed that there was no statistically significant difference between the distribution of the students across the levels of moral reasoning with respect to gender. On the other hand, there was a statistically significant difference between the distribution of humanities and sciences students across the levels of moral reasoning. The results of this study were discussed in the light of latest published literature followed by recommendations and suggestions for future studies and investigations.