A Cybercrime is a kind of crime committed by using information technology. The potential seriousness of this crime lies in its adverse effect on the economic activities and the national economy as a whole. It takes place at the Electronic Fund Transfer System (EFTS), bank deposits, Electronic money or e-money, due to the magnitude and scope of financial trading through EFTS, and thereby reducing distances to allow carrying out cross-border fraud in several countries. Such systems are recognized as a means of saving time to finalize transactions and remittances, as well as theft by fraudulent means in just a few seconds. Technically and broadly speaking, automated processing system and computer data stored therein are being tampered with .There is an array of technical methods used in the manipulation of computer data for fraudulent purposes , more importantly is tampering with any data entered in the computer , software and remote database access , and this can be done in several ways: entry of synthetic or artificial data and damage and deletion of information already stored in the computer. As regards infringement of information system software, such programs or operating systems are being modified or some programs are being manufactured for use in the process of fraud. The key purpose of the fraud is to seize third-party movable property with the intention of owning the same by means of tampering with data and information to obtain funds and assets owned by third parties .the most vulnerable data to manipulation are related to receivables, bank deposits, credit cards, balance sheet results and accounts. The key feature of cybercrime is that the evidence left by the hacker is located in an electronic environment, based on manipulation of data and programs, and potential hacker hide their crimes and tamper with evidence, so the judicial authorities must deal with these crimes based on the electronic or digital evidence. Therefore, most systems of comparative countries such as Bahraini, Emirati, Saudi lawmakers have enacted laws to combat this crime and the perpetrators to be punished in proportion to the nature of such crimes. Hence, the study has recommended that some articles of the Anti-Cybercrime Laws in Bahrain, UAE and Saudi Arabia shall be included by defining ‘’ cybercrime’’ and explicitly providing for the place and subject matter of this crime, which leaves no room for interpretation and difference. The Anti- Cybercrime Laws in Bahrain, UAE and Saudi Arabia shall include articles setting out the procedures governing investigation such as inspection, search and seizure in order to avoid any misinterpretation of procedures stated in the laws of criminal procedure, and due to the specificity of cybercrime in general, and the crime of cyberfraud in particular.