Manufacturing industries are one of the main sources of economic development in KSA. It is a basic mean to promote the added value of national resources and diversification of the economic baseleading to sustainable development.Therefore it interested in providing an encouraging environment to develop this vital sector by providing a basic environment as well as supporting service.Saudi Arabia has witnessed a development in manufacturingindustries as a result of creating the necessary investment environment to support and sustain investment in all sectors. Foremost among them is the industrial sector as a major pillar of development.In addition to activating the role of the private sector. Saudi Arabia's supported the policies and incentives which have helped the industrial sector to develop the manufacturing industries. The period (2007-2016) witnessed a significant development in the number of industrial establishments from (4,840) in 2007 to (7,742) in 2016, as well as the increase in the number of labor force from (495.481) million workers in 2007 to (1.042.449) million workers in 2016.That's why the research came to study the reality and indicators of the development of manufacturing industries performance in Saudi Arabia and the challenges it faces.