The Sultanate of Muscat and Oman, also known briefly as the State of Muscat and Oman during the rule of Taimur bin Feisal, was a sovereign state that encompassed the present-day Sultanate of Oman and parts of present-day United Arab Emirates and Pakistan, in the second half of the 19th century and 20th century. Ruled by the Busaid dynasty, it was established as a result of the partition of the Omani Empire upon the death of its last ruler Said bin Sultan. The Sultanate transitioned into a new form of government after the palace coup of 23 July 1970 in which the sultan Said bin Taimur was immediately deposed in favor of his son Qaboos bin Said.

Oman, officially the Sultanate of Oman, is a country in West Asia. It is located on the southeastern coast of the Arabian Peninsula, and overlooks the mouth of the Persian Gulf. It shares land borders with Saudi Arabia, the United Arab Emirates, and Yemen, while sharing maritime borders with Iran and Pakistan. The capital and largest city is Muscat. Oman has a population of nearly 4.7 million and is the 124th most-populous country. The coast faces the Arabian Sea on the southeast, and the Gulf of Oman on the northeast. The Madha and Musandam exclaves are surrounded by United Arab Emirates on their land borders, with the Strait of Hormuz and the Gulf of Oman forming Musandam's coastal boundaries.