Soil and sand samples were collected from eight different locations in the Al-Dakhiliya governorate, Sultanate of Oman to determine and evaluate the natural and artificial radioactivity levels. The activity concentrations of radionuclides 137Cs, 226Ra, 40K, 235U and 228Ac were measured using high resolution gamma-ray spectroscopy detectors (HPGe detectors). In addition, radiation hazard indexes were evaluated in order to measure radioactive risk for human beings and the environment. The activity concentrations of 137Cs, 226Ra, 40K, 235U and 228Ac were found as 0.82 ± 0.04, 29.01 ± 1.37, 290.14 ±2.79, 5.88 ± 0.65 and 39.57 ± 3.85 Bq/Kg respectively. Radium-equivalent activity Raeq was obtained and varied in the range from 340 to 43 Bq/Kg with a mean value of 108.3 Bq/Kg. The study found that the gamma indexes, external indexes and internal indexes in most sites were less than 1, which indicates a low radioactive dose. The study concludes that seven sites contain relatively low radioactivity, whereas one site requires more investigation in future as the results show a sort of rise in the radioactivity rate on its samples.