Abstract Constructing a Model for Educational Accountability of the Ministry of Education in Kigdom of Saudi Arabia Abdullah Bin Saleh Alharthi Mu'tah University, 2008 This study aimed at constructing a model for educational accountability of the Ministry of Education in Kigdom of Saudi Arabia. The sample of the study consisted of 397 school principals from three Educational Administrations which are Tubuk, Makka and Alryadh. The returned questionnaires were 300 ones. The findings of study showed that there was moderate level of all fields of educational accountability of the Ministry of Education in Kigdom of Saudi Arabia. There was a high level of obstacles in Ministry of Education as expressed by the principals themselves. The findings indicated that, there were no significant differences of educational accountability field from the perspectives of principals from secondary schools attributed to the variables (gender, academic qualification and experience) separately and interaction between these variables . There were significant differences attributed to variables (gender, academic qualification and experience) separately and interaction between these variables in the fields such educational reporting systems, incentives and educational objectives. There were significant differences attributed to interaction between three variables in job description field. There were significant differences at 0.05) ≥P) attributed to interaction between three variables and to gender in standards of educational accountability field. There were significant differences at 0.05) ≥P) attributed to in Instructional outcomes field. There were also significant differences at 0.05) ≥P) attributed to in experience in educational reporting systems field. The researcher recomends that the propsed model in this study should be generlized.Thus,the recommendations of the study were implementing this model and others effectively educational accountability models, deepen the educational accountability concept by ministry of education and the necessity for giving concern to the incentives element becouse of incresing motivation toward the work.