The Udjat or “Eye of Horus” is universally known as one of the most powerful and popular Egyptian amulets. Its protective and regenerative properties made it an amulet that was widely used in funerary settings, but also worn by the living in daily life. The use of such amulets spread from Egypt to the whole of the Levant and, in later times, it also reached the Western Mediterranean and ancient Persia. Despite this widespread use, Udjat eye attestations in the Arabian Peninsula are extremely scarce, and have been limited so far to Saudi Arabia only. This paper discusses the first Udjat amulet discovered in the Sultanate of Oman, which was excavated in a Late Pre-Islamic tomb at Dibbā al-Bayah, whose funerary paraphernalia are as a whole outstanding in their variety and manufacture, testifying to the international nature of trades linked to the port of Dibbā.