Purposes: This study examines the determinants of middle-income school dropouts in Saudi Arabia. The determinants of dropouts are fairly similar across many countries worldwide and this has made the issue of dropouts a global phenomenon. However, the situation in Gulf countries is different because these countries accord special treatment to male children but not to female children. This directly affects the educational pursuit of male children in the region. Saudi Arabia was empirically studied and a sample of 360 respondents was investigated. The respondents were drawn randomly from each of the 11 secondary night schools. Methodology:The method used for analysis in this study was a combination of descriptive statistics involving crosstabulations and simple multivariate logistic regression. The results showed that the majority of the dropouts are aged between 15 and 32 years. Results:The regression results showed that absenteeism, educational targets, and value have a significant relationship with school completion. These results may be connected to the findings of the Dubai School of Government in 2011, which indicated that male pursuit of employment opportunities was of greater significance in achieving social and economic mobility compared to educational achievement. This suggests that Saudi males prioritize employment opportunities over educational achievements. Implications/Applications: On the other hand, there are also those who place value on education and will make the effort to complete their school education in Saudi Arabia. Novelty/Originality: Thos finding reveals a significant correlation between school completion and educational value. The implication is that male student who values education are more likely to complete school in comparison with those who do not value education. Efforts must be intensified to promote retention and create awareness among the young people of the benefits of education in the long run.