The study aimed to identify the intellectual foundation of mentoring new teachers. It also sought to suggest a proposal for mentoring new teachers in the Sultanate of Oman by drawing on the experience of the USA. To achieve the objectives of the current study, the comparative approach was implemented. The results of the study showed the importance of mentoring new teachers in improving the educational process, besides, it reveales that there are some deficiencies in mentoring new teachers in Oman. The study suggested a proposal for mentoring new teachers in the Sultanate of Oman. The suggested proposal was built based on: (1) a comparative review of literature relevant to mentoring new teachers in general, and USA's experience in specific, (2) the results of experts' views in examining the the suggested proposal for mentoring new teachers. It included; (a) the objectives of mentoring new teachers, (b) the requirements of applying mentoring programs and C elements of the suggested proposal. To confirm its approval to the Omani society, the suggested proposal was distributed to 17 experts, divided into three groups: (1) Academics who are specialized in the educational administration, (2) Chief supervisors at the Ministry of Education and (3) Educational researchers and administrators at the Ministry of Education.