This study aims at identifying how effective is utilizing MBO concept at General Education Schools in Muscat and then the contribution of applying this concept at general education schools in achieving the aims of Development of Human Resources in the Sultanate of Oman. It further determines statistical differences among respondents, if existed, on the basis of gender and educational qualification and then proposes a review which contributes effectively in utilizing MBO concept at general education schools. To achieve the aims of this study, Literature of MBO have been analyzed and a verified questionnaire consisting of (20) section was prepared. The sections of the questionnaire were patterned into four steps which are the basic steps of MBO application: determining the goals, setting a practical plan, periodical review and evaluation of annual achievement. The sample of the study includes (39) male and female headmasters from all general education schools of 2007/2008 at Muscat except Quraiyat. The data have been statistically processed using mathematic means, standard deviations and class. The Internal Consistency Coefficient has been calculated for each step of the questionnaire using Cronbach Alph method, T- Test which involves calculating the differences between averages of two independent samples. Here are the most significant findings of the field study: 1. The assessments of the sample subjects for the four steps of Effective utilization of MBO at general education schools in Muscat varied between very high and high. The steps of determination of goals, setting a practical plan and periodical review got vey high assessment while evaluation of annual achievement step got high assessment. 2. Regarding the variables of the study, the study reveal that there is no statistical differences with respect to gender and educational qualification at level (a = 0.05) among averages of assessments of sample subjects for the four steps. 3. With respect to evaluation of annual achievement of MBO concept, the assessments indicate that sample subjects enjoy mediate to high ability to study technical and administrative development aspects and announce the findings of evaluating work plan. 4. Coming to the responses of the sample subjects to the proposals that may contribute to a successful and effective utilization of MBO at general education schools, it was clear that all sample subjects are aware of the importance of utilizing this concept and have the experience to do so. In the light of the educational literature of effective utilization of MBO at an educational institution and the findings of the field study, the study has proposed a future preconception for the researcher. It is a training program for the effective utilization of MBO at general education schools for all educational regions in the Sultanate. The immediate goal of the program is increasing the communication and contact among headmasters and Ministry of Education and encouraging headmasters to actually contribute in forming future goals for the school by achieving the steps of MBO principle.