This study has aimed at recognizing the degree of implementing the delegation among basic schools in DakhiliyaGovernate in the Sultanate of Oman and revealing the reality of this implementation, whether it is with large, moderate or small degree. The study also aimed at detecting the extent of having differences that have statistical indicators attributed to the variable of sex, academic qualification,years of experience and career level amongst the teachers' average estimates of the degree of implementing administrative authority in basic schools' headmasters in Dakhiliya Governate. To achieve the previous aims, the study has depended on the descriptive analytical method. Moreover, a questionnaire consists of 33 items has been designed. The study sample involved 345 male and female teachers in Dakhiliya basic schools. The study has found that the degree of implementing authority of delegation among basic schools' headmasters from teachers' point of view in Dakhiliya Governate in the Sultanate of Oman was within the large, moderate and small degree regarding the axes of the study. It has been indicated that the degree of implementation to the total of axes of the study tool was with a moderate degree and with an average of 2.79. The degree of implementation has been ordered in a descending way from the highest mean to the lowest. The axis of the administration of students' affairs committee has got the highest mean. Then, it is followed by the administration of book and educational materials. Next, it comes the administration of parent's council. Then, it is followed by the administration of human resources. Finally, the lowest mean for the administration of finance committee. As for the variables of the study, it became clear that there were no statistically significant differences at the level of significance 0.05 between males and females for the degree of delegation of authority in the basic education schools managers in all the variables studied, as well as in the total for the social variable, qualification, and years of experience. As for the Career Level variable it is clear that there were no statistically significant differences at the level of 0.05 between the senior teachers as to the degree of delegation of authority in the basic education schools managers in all the variables studied, as well as in the total. On the other hand, there were statistically significant differences in human resources tool in favour of senior teachers. The study recommended the implementation of training courses for school administrators, teachers which raise the level of their knowledge and skills in the process of delegation of authority, the provision of material and moral incentives for teachers to accept the delegation, so as to enhance staff who are making a greater effort compared to others. Furthermore, educate school administrators to practice the delegation of authority by changing the wrong perception about delegation and to strengthen their confidence in the workers of the school, put a guide for school administrators about the delegation of authority and areas and ways to follow it up and introducing the skill of the delegation of authority as one of the functionality of principals calendar standards mechanisms.