This study aims to recognizing the role of knowledge sharing of human capital development in Oman Electricity Transmission Company, this is done by identifying the reality of knowledge sharing in developing human resources in the company, in addition the factors driving knowledge & its challenges. The importance of the study from the theoretical side is represented by the close connection between the subject and various organizations, which constitutes a vital role in daily performance, due to the huge amount of information produced, which requires awareness of its importance and benefiting from it. The importance of the study from the practical side also lies in decision makers exploiting its results to maximize The benefits achieved from adopting knowledge sharing practices in their organizations. This study dependent on mixed method & used questionnaire which was sent to all employers of non-supervisory to collect data related to the first objective of getting to know of the reality of knowledge sharing in company. The interview was also used to collect data for the second & third objectives which include identifying the incentives & challenges of knowledge sharing, it was conducted with department heads in the company by virtue of their job positions which is the link between senior management in the company and other employees. The study concluded that there is a high awareness among the study society regarding the concept of knowledge sharing, which the researcher attributed to the scientific level of the study society, the study also showed the importance of knowledge participation or knowledge sharing in the company lies in bridging the gaps between employees. The results shows that one of the most important motives that encourage employees to exchange knowledge is the use of technical means and usage of electronic programs which enabled periodic updating of data & breaking the barrier of fear among employees when sharing their experiences, also the study revealed the role of organizational aspects in knowledge sharing in the company, periodic reminders of work ethics and setting especial policies for exchanges to encourage employees and clarify their roles & duties. The results of this study showed the third objective is the challenges of knowledge sharing in the company, there were individual challenges the most important of which was loss of confidence, & also technical challenges related to the need to develop specialized skills, and regulatory challenges which touched on the need to unify private policies for knowledge sharing across all company units. The study results out with a set of recommendations, the most important of which is exploitation of employee's awareness of knowledge sharing in offering expertise exchange initiatives to provide their expertise to the largest possible number of employees with providing financial & moral incentives to participants as well as developing periodic plans to determine the developmental needs of all employees, then exploit knowledge sharing practices to reduce the gaps between them in addition to intensifying programs and courses which aims to increase the skills of employees in managing and organizing their time in the company.