...according to Arab and other Islamic sources, the Queen of Sheba was called 'Bilqis,' and ruled over a kingdom on the southern Arabian Peninsula in what is now Yemen. Ethiopian records, on the other hand, claim that the Queen of Sheba was a monarch called 'Makeda,' who ruled the Axumite Empire based in northern Ethiopia. Interestingly enough, archaeological evidence indicates that as early as the tenth century BCE, Ethiopia and Yemen were ruled by a single dynasty, probably based in Yemen. Four centuries later, the two regions were both under the sway of Axum. Since the political and cultural ties between ancient Yemen and Ethiopia seem to have been incredibly strong, it may be that each of these traditions is correct, in a sense. The Queen of Sheba may have reigned over both Ethiopia and Yemen.