This study looks at the relationship between the airlines operating in the Middle East region and compares their capabilities with their results through secondary research in order to determine best practice. Understanding the cost leadership strategy is key. Carriers often switch strategies which lead to big decisions like depending on low fuel prices for distance or rely on capacity for more sales. Emirates Airlines is taken as a benchmark to instigate vigor for performance and profitability and secondary research is used to ascertain quality. The findings are that the company’s communication and performance building actions lead the airline to have a harmonious organizational culture resulting in more productivity and better product design and management. A skilled workforce and great leadership played crucial in determining a successful outcome. Cost leadership strategies played an important role in determining favorable managerial and business outcomes. Airlines in the region are rarely examined and hence this provides a more in-depth view of business actions that lead to good growth and profitability.