The aim of this study is to analyze the core values embedded in the philosophy of Basic Education in Oman. Those values are used to develop a standard to guide the administrative work and performance related to teaching and learning in secondary schools in Oman. 449 school administrators (principals, their assistants, educational supervisors and senior teachers) were randomly sampled for the study. To collect data, a questionnaire including 85 items was used. It was developed by transforming core values to practicing-type statements. The reliability of the study tool Cronbach-Alpha was (0.98). The results of the study show that the highest frequency of practiced values is related to community partnership (79.8%), followed by administrative decision making (77.6%), administrative accountability (76.8%), professional development values (76.4%), comprehensive school experience (74.8%), and finally school vision and mission (73.8%). The study also revealed there is a set of 44 values embedded in the administrative practices of the basic education administers such as sharing, creativity, teamwork, diversity, knowledge-production, self-development, empowerment, harmony and coexistence. The school principals seek to establish a school environment based on the values of learning organization by turning the school into a training unit through forming training teams. In conclusion, many recommendations and suggestions are provided.