This study examined the stage of collecting evidences in the Omani Law between theory and practice. As the stage of collecting evidences is a preparatory stage and a prelude to the Prosecution, and the Omani legislator has organized it in the penal procedures law with a set of legal rules which the judicial officer should follow during enforcement, whether in ordinary or exceptional cases. This study examined the concept of the evidences-gathering stage and its legislative sequence in Sultanate of Oman and the duties of the judicial officer in ordinary cases and his investigative powers in exceptional cases. The study also examined the right of the accused to get a lawyer at the evidences gathering stage and the position of the Omani legislator in this regard. The study also dealt with the evidentiary strength of the evidences-gathering records, their impact on Penal orders and Prosecution, and their weight of evidence before the Court. The researcher followed the descriptive analytical approach and comparison and divided the study into two chapters: in the first chapter, he examined the legal controls governing the evidences gathering stage, and in the second chapter, he examined the practical controls in the evidences-gathering stage. The study concluded a set of results and recommendations.