This study aimed to identify the attitudes of school principals in the Sultanate of Oman towards physical education (PE)  class according to gender, educational governorate, years of experience, and academic qualifications variables, as well as to identify their attitudes toward sports activity. The study also aimed to identify the relationship between principals’ attitudes towards PE and their attitudes towards sport activity. In order to achieve the objectives of this research, the researcher used the descriptive approach, where two tools of instruments were used: the first one assess their attitudes towards PE and consisted of three dimensions which are: attitudes towards the objectives of PE class , attitudes towards physical education subject, and attitudes towards physical education teachers. The second tool is to assess attitudes towards sports activity. The two tools were applied together to a sample of (295) male and female principals in the various educational governorates in the Sultanate of Oman schools. The results of the study revealed that attitudes of principals towards PE and sport activity were positive in its three dimensions and towards sports activity, attitude towards PE was ranked first, the attitude towards PE objectives ranked second, while the attitude towards teacher of physical education ranked third. The results also showed that there were gender significant differences among principals’ attitudes towards PE class, PE subject, and teacher of PE, female scored higher. It also showed that no attitudes differences were found due to teacher qualifications, experience, and education provenance variables. In addition, the study found a positive correlation between school principals' attitudes towards PE and their attitudes toward sports activity. In the light of the results, the study recommended and presented some suggestions for future studies, in the hope that it will be a new addition in this field.