The present study aimed to identify the most important values for school administration in the Sultanate of Oman from the perspective of some school principals and their assistants. The total number of participants in the study was (322) representing the Governate of Muscat, the Interior region, Al-Sharqiya region (north) and Al-Batina region (north). The study also aimed to identify the effect of gender, educational and administrative qualifications, experience in school administration and region on the extent to which principals value the most important values in their work. Another aim for the study was to establish standards for the most important values in school administration and also to set up ranks for those standards identified by a group of experts. The total number of experts was (54) representing some educational institutions in the Sultanate. The study used two instruments .The first was an inventory of (57) administrative values where school principals and their assistants were asked to identify the most important to their administrative work. The second instrument was an inventory of the top ten values identified as the most important to school administration and a list of (80) standards which the group of experts were asked to rank. To answer the questions of the study, some suitable statistical methods were used and the study found the following results: - The school principals and their assistants identified (34) values as "important" . and "very important" for the school administration in the Sultanate.. - There were statistically significant differences at (a <0.05 ) for the school administration in terms of gender, the educational qualification., the experience in school administration and the educational region. - The experts identified all the standards of achieving values as "important" and that the standards were close in term of rank. The present study presented a number of recommendations, mainly importance and necessity of having a moral code of conduct for the jobs of teaching and school administration in the Sultanate of Oman , encouraging initiatives made by school in areas related to values and addressing the subject of administrative values in all kinds of forums for teachers and educators. The study also suggested a number of further studies in the area of values of school administration.