Dhofar (Arabic: ظُفَّار, romanized: Ẓuffār) is the largest of the 11 governorates in the Sultanate of Oman by area. It lies in southwestern Oman, bordered on the west by Al Mahrah Governorate of Yemen, on the north by the Eastern Province of Saudi Arabia, on the east by Al Wusta Governorate, and on the south by the Arabian Sea, part of the Indian Ocean. It is a rather mountainous area that covers 99,300 km (38,300 sq mi) and had a population of 416,458 in the 2020 census. Salalah is the largest city and capital of the governorate. Historically, the region was a source of frankincense. The local dialect of Arabic is Dhofari Arabic, which is distinct from that used in the rest of Oman and in Yemen.