<Tr> <Td> 23 ° 26 ′ N 38 ° 38 ′ E ﻿ / ﻿ 23.433 ° N 38.633 ° E ﻿ / 23.433; 38.633 ﻿ (Saudi Arabia) </Td> <Th> Saudi Arabia </Th> <Td> </Td> </Tr> <Tr> <Td> 23 ° 26 ′ N 52 ° 10 ′ E ﻿ / ﻿ 23.433 ° N 52.167 ° E ﻿ / 23.433; 52.167 ﻿ (United Arab Emirates) </Td> <Th> United Arab Emirates </Th> <Td> Abu Dhabi emirate only </Td> </Tr> <Tr> <Td> 23 ° 26 ′ N 55 ° 24 ′ E ﻿ / ﻿ 23.433 ° N 55.400 ° E ﻿ / 23.433; 55.400 ﻿ (Oman) </Td> <Th> Oman </Th> <Td> </Td> </Tr> <Tr> <Td> 23 ° 26 ′ N 58 ° 46 ′ E ﻿ / ﻿ 23.433 ° N 58.767 ° E ﻿ / 23.433; 58.767 ﻿ (Indian Ocean) </Td> <Th> Indian Ocean </Th> <Td> Arabian Sea </Td> </Tr>

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