The current study aimed to reveal the moral values available in the Arabic language textbook (Al-Mu’nes) for   grades eleven and twelve for post-basic education in the Sultanate of Oman. The researcher adopted the descriptive approach using the sentence as measuring unit in the analysis process. The five fields of moral values and their subcategories values represented the categories of the analysis. Iterations of values and the percentages of iteration were calculated in those textbooks. Moreover and the analysis and stability of the process were confirmed.

         After referring to previous studies, it was possible to determine the moral values ​​that should be available in these books, which amounted to (71) sub-values. These values ​​were repeated by (2254) iterations in the books of the two classes and were distributed on five main fields: social, individual, scientific, patriotism and family. The content of the Arabic language books analyzed included all the ethical values ​​presented on the list, except that there is a difference in the degree of their repetitions from one grade to another. The results also revealed that there was no balance in presenting the ethical values ​​in the content of Arabic language book “Al-Mu'nes” for the two grades, as some of the values ​​had high repetitions and some with low repetitions.

      The results of the study also showed that the content of Arabic language textbook was concerned with the principle of gradual presentation of ethical values, because the moral values in the school textbook “Al-Mu’nes” for Arabic subject grade twelve were higher than the Arabic language textbook “Al-Mu'nes” for the eleven grade.  The most frequent value on the list of values are compassion dialogue to social moral values, while the value of modesty belong to individual moral values came at the bottom of the list.

 As for the fields of study, the social moral values ranked first, the individual moral values came second, the scientific ranked third, these three fields are available with a high availability, among the five fields, national and family moral values ​​ranked the last with low availability.

         In light of these results, the study introduces several recommendations, including: Reconsideration and more attention of the developers of Arabic language curricula to moral values in a balanced manner, and giving more weight to values that are less frequent.