The 2010 Sultan Qaboos Cup was the 38th edition of the Sultan Qaboos Cup (Arabic: كأس السلطان قابوس), the premier knockout tournament for football teams in Oman. This edition of the cup was nicknamed "Al-Kass Al-'Arba'een" (Arabic: الكأس الاربعين), 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.
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.