With the outbreak of the new Coronavirus during the first six months of 2020, the Omani government recorded 7,706 new home activities. The number of home businesses increased by 6.16% in 2019, and reached 1687 businesses registered with the Omani Ministry of Trade and Industry. This research aims to study the correlation of factors influencing home based business units, identify the major attributes that contributes to home based business and to categorize the component factors of home based business. A sample of 129 home business owners are contacted. 58.29% of the cumulative variance is contributed by the first three variables ‘Liking and interest, cannot afford a place for business and cover cost’. Factor analysis derived three components or variables that influence home based business units which are labeled as ‘Liking and Interest, Nature of Business, Affordability and Flexibility’.