The aim of this research is to study the accession of the Sultanate of Oman to the WTO, and its impact on attracting foreign investment by introducing the World Trade Organization in terms of its origins, objectives and principles. In addition to that, the study is going to explore its role, which facilitate trade transactions among all countries, and its role in managing the economy. Moreover, the study clarifies the objectives and steps taken by the Sultanate to join the Organization and indicating the extent to which this has contributed to the flow of foreign investment in the Sultanate The study concludes with series of findings, and the most important one which taking about the Sultanate's accession to the World Trade Organization (WTO) has aimed at protecting its exports in various countries of the WTO from discriminatory acts. However, this has influenced some other sectors such as the decreasing number of textile and garment factories to Sultanate of Oman. The research also concludes with number of recommendations like taking care of national exports and make them able to access the market of organization member countries, considering the inability of exceeded tariffs. Moreover, to take care of the sector of services, and to educate industrialists in the field of textiles and clothing, and to provide studies on the impact of this industry and invite them to merge to reduce the negative effects. The study also recommends and invites the competent authorities in the Sultanate to redistribute the investment of available natural resources to the outstanding producers who restructure their systems to be able to compete in both the domestic and global markets.