The 2010 Sultan Qaboos Cup was the 38th edition of the Sultan Qaboos Cup (), the premier knockout tournament for football teams in Oman. This edition of the cup was nicknamed "Al-Kass Al-'Arba'een" (), literally meaning "The 40th Cup", due to the country's 40th anniversary of modernity (although the cup was in fact only in its 38th edition). The competition began on 17 September 2010 with the qualification round and concluded on 12 December 2010. Saham SC were the defending champions, having won their first title in 2009. On Sunday 12 December 2010, Al-Oruba SC were crowned the champions of the 2011 Sultan Qaboos Cup when they defeated Fanja SC 5–3 on penalties after the match had ended 1-1 after extra time, hence winning the title for the third time. Teams This year the tournament had 37 teams. The winners qualified for the 2011 AFC Cup. Ahli Sidab Club (Sidab) Al-Bashaer Club Al-Ittihad Club (Salalah) Al-Kamel Wa Al-Wafi SC Al-Khaboora SC (Al-Khaboura) Al-Musannah SC (Al-Musannah) Al-Mudhaibi SC (Mudhaibi) Al-Nahda Club (Al-Buraimi) Al-Nasr S.C.S.C. (Salalah) Al-Oruba SC (Sur) Al-Rustaq SC (Rustaq) Al-Salam SC (Sohar) Al-Seeb Club (Seeb) Al-Shabab Club (Seeb) Al-Suwaiq Club (Suwaiq Al-Tali'aa SC (Sur) Al-Wahda SC (Sur) Bahla Club (Bahla) Bidia SC (Bidiya) Bowsher Club (Bawshar) Dhofar S.C.S.C. (Salalah) Fanja SC (Fanja) Ibri Club (Ibri) Ja'lan SC (Jalan Bani Bu Ali) Madha SC (Madha) Majees SC (Majees) Mirbat SC (Mirbat) Muscat Club (Muscat) Nizwa Club (Nizwa) Oman Club (Muscat) Quriyat Club (Quriyat) Saham SC (Saham) Salalah SC (Salalah) Sohar SC (Sohar) Sur SC (Sur) Yanqul SC (Yanqul) Qualification round Round 1 1 tie was played over one leg. Bowsher Club advanced to the Round 2 of qualification after defeating Ibri Club. Round 2 8 teams played a knockout tie. 4 ties were played over one leg. The first match was played between Al-Rustaq SC and Boshwer Club on 20 September 2010. Al-Rustaq SC, Yanqul SC, Nizwa Club and Al-Kamel Wa Al-Wafi SC advanced to the Round of 32 after winning their respective ties. Round of 32 32 teams played a knockout tie. 16 ties were played over one leg. The draw for the round of 32 was held on 26 September 2010. The first match played was between Al-Bashaer Club and Nizwa Club on 3 October 2010. 16 teams advanced to the Round of 16. Round of 16 16 teams played a knockout tie. 8 ties were played over