Sheba is a kingdom mentioned in the Jewish scriptures (Old Testament) and the Qur'an.

The actual location of the historical kingdom is disputed, with most modern evidence tending toward Yemen in southern Arabia, but a minority of other and older scholars argue for a location in either present-day Eritrea and Ethiopia.

Since the two territories are separated by a narrow channel it is possible that at various times the kingdom includes territory in both Yemen and later Ethiopia also, and may be equated with the Sabean kingdom.