Introduction: Over the last few decades, cesarean sections have been increased dramatically due to several medical and non-medical reasons. We can classify cesarean sections in emergency into either of the two stages of labor; at the first stage in which the cervix is dilated but not fully or at the second stage where the cervix is fully dilated. Studies revealed that the second stage cesarean sections are associated with a higher risk of maternal morbidities such as, intraoperative trauma and hemorrhage, which increase the need for blood transfusion. Also, some fetal morbidities can manifest, such as low APGAR score and umbilical artery pH at birth. This study aimed to assess the maternal and perinatal morbidity in the second stage cesarean sections compared to the first stage cesarean sections in Sultan Qaboos University Hospital. Materials and Methods: This is a retrospective cross-sectional study. The study included all emergency cesarean sections on both stages of labor done in SQUH during a three years from January 2015 to December 2017. Maternal and neonatal characteristics and outcomes were obtained from delivery ward registers and Hospital Information System, which were analyzed later. Bar charts were used to display the prevalence. The continuous variables were tested by t- test and Mann-Whitney U test.