Mirbat is a port city in the Dhofar Governorate in southwest Oman. The city of Mirbat has great historical importance, as it was the site of the Battle of Mirbat in 1972 between communist fighters and the armed forces of the Sultan of Oman, when the communists fought a war of independence from the rest of the country. Today, it is a beautiful tourist destination, visited by tourists to enjoy its summer sea crashing into the beautiful white sand beach. Some of the old merchant houses with their wooden windows are of great interest in the city, as well as the onion-domed tomb of Ben Ali, one kilometer from the main road, and marking the entrance to the city. Mirbat derives its income from the frankincense trade and Arabian horse breeding, and has a population of 15,000. Offshore coral reefs make Mirbat a good base for diving and snorkeling, so many divers visit it to enjoy its waters and explore the marine life.