<b>Strategic Cost and Activating Competitive Advantage</b> This study aimed to identify the Role of Strategic Costs SCs in Activating Competitive Advantage Field Study in the Paints Companies Khartoum State . The study tested two hypotheses which are There is a significant relation between SCs and the Activating of the Competitive Advantage in the Sudanese Paints Companies in Khartoum State, there is a significant relation between SCs and the reduction of production costs in the Sudanese Paints Companies in Khartoum State. Researchers distributed 40 questionnaire forms among some of the workers in the field selected randomly 33 Forms were collected as 83 . Statistical package of social sciences programmer SPSS used for analyzing data. The study reached some findings from which the strategic costs contribute in reducing costs during the products design stage, the companies has awareness in analyzing the competitive advantage situation to the competitors costs structure, the paints companies in Khartoum work to improve its operations and products continuously to decrease costs, Some of the study recommended to there is necessity in applying the strategic cost methods together to activate the competitive advantage continuously , to do more studies in all the Sudanese industrial companies to the benefit of adopting the strategic cost in decreasing costs and to support the competitive advantage. Strategic Cost, Competitive Advantage Issue-4 Volume-1 Dr. Abubkr Ahmed Elhadi Abdelraheem | Dr. Badreldin Elhadi Ahmed Serajeldin | Aldouma Abdallah Abdalrahman Jedo