This study has compared the goals and objectives of orientation and mobility (O&M) curriculums in Iran and America. The Bereday’s comparative method was used in this research. Initially the goals were defined and interpreted based on two criteria including the level of generality and the level of coverage and then they were compared by juxtaposition. The study found that American O&M curriculum has 41 functional mobility tasks with 38 goals and 270 objectives solidly based on the students' needs in five different environments: home/living, campus, residential, commercial and public transportation. Furthermore, some of these goals were also devoted to low vision students. Iranian O&M curriculum had only developed 10 goals and 75 objectives exclusively for blind students, ingnoring their surrounding environment. American O&M curriculum with specific goals and objectives provides numerous opportunities for blind as well as low vision students to learn O&M skills through a meaningful learning environment extremely helpful in their daily lives.