This study aims at highlighting the responsibility of a limited liability company's manager in accordance with the provisions of Omani Companies Law in comparison to the provisions of the UAE Companies Law, through which I have tried to highlight the manager's responsibilities regarding civil and penal issues. However, the manager who violates the obligations stipulated by the companies' law or the company's system, will be the manager to civil and in some cases he might be liable to penal responsibility. We have tried to reach a balance between the duties of managers to assume their dedicated obligations towards achieving the companies' aims and goals, and their responsibilities for the behavior through managing and operating these companies. From the most significant result concluded in this study, the following: Endeavor to qualify the manager with skills and experiences that would enable him administrate the company in a knowledgeable manner so as to with changeable circumstances and lead the company towards advancement and prosperity, a thing that is not attainable unless he is involved in scientific studies together with enjoying administrative and behavioral skills. • Necessity to keep him updated on the economical consecutive developments that impose changes on the business fields, as this might indicate the necessity to alter and amend the legal texts that go parallel with international evolving aspects. Exert efforts towards promoting and upgrading members of commercial companies' boards of directors in that they would be affiliated to studies and the specialized training courses so as to find the chance for improving their work performance level and that will positively be reflected on the general economy of the country. The relevant authorities in the concerned country are bound by the responsibility of disseminating proper legal enlightenment for all commercial companies' boards of directors' members in order to facilitate the execution of dedicated responsibilities and avoid any breaching to the law.