This comparative analytical study discussed the guarantees of the creditors of the one-person company, when the objectives of the study focused on clarifying the guarantees of the creditors of the company that were guaranteed by the Omani and Emirati legislators to the company’s dealers, balancing the privileges and preserving the rights of the company’s creditors. A statement of the personal and in-kind guarantees of the company's creditors. The study adopted the analytical method and the comparative method. The study reached the following findings: The validity of the opinion adopted by the Omani and Emirati legislators, which was consistent with common sense and respectful of the capital element in the one-person company. There is consensus between the Omani and Emirati legislators in allocating the mandatory aspect of net profits to ward off risks. The necessity of increasing the percentage of financial deduction in favor of the company’s fund and amending Article (274) of the Omani Companies Law and Article (102) of the Federal Companies Law. The Omani and Emirati legislators had to single out explicit legal texts regarding the necessity of appointing an auditor for the one-person company. What the UAE legislator held regarding the permissibility of establishing more than one person company for natural or legal persons is not without benefits. The creditors of a one-person company, whenever they obtain a guarantee from the sole partner, have the right to collect their debt, whether from the owner or the sponsor, or to claim both in the event of the company’s bankruptcy. If the owner of the company’s capital is the guarantor, the claim remains valid against him, and the claim of the one-person company is forfeited, which constitutes a guarantee for the creditors and the preservation of their rights.