This is an island located in the south east of the Sultanate, administratively it is part of the Sharqiya. Around it are a number of other islands the most important of which are Marsis, Sha'anzi and Kalbaan. In the Wilayat of Masira are a number of villages: Dafiyaan, Al Samar, Duwah Mashgaf, Marsis, Sur Masira, Haqal, 'Amaq, Maaghah, Raasa Sha'ah, Al 'Aija, and Wadi Al Maqar.
Masira which is located in the Arabian Sea was a rest station for ships anchored off its shores, to get sweet water. Alexander the Great made it his base and called it Serepsis. Its beaches are a tourist attraction by themselves and in addition there are a number of springs on the island. The most important are: Al Qatara, Wadi Bilad and others near Jabal Al Hulm in the south of the Wilayat.
The island has no falaj. A number of ancient forts are found on the island, the 2 most important being Marsis and Dafiyat. Weaving is one of the most important traditional occupations. Masira was famous for building types of ships which are rarely found now. However the island is still famous for making fishing nets.