This thesis aims at identifying the liability of the transporter in the contract of merchandise land transport according to Omani law of land transport, and Omani Commercial Law via researching the sufficiency of the legal rules in Omani legislation, in order to regulate all the faults which are arising from the said contract. Wherein, the researcher made an indication clarifying the formation of merchandise land transport contract, through discussing its elements, and stating how to proof the affirmation of the contract, as well as, pointing out the duties of the transporter clarifying the framework and conditions of this liability in the contract in which merchandise land transporter being exempt from this liability or by identifying such liability. Furthermore the researcher indicated to the way through which the other party can obtain his rights in the event of the transporter did not fulfil his required duties. The study concluded with a set of findings, and several recommendations presented by the researcher through which he wishes to be observed.