This report provides an analysis of the mergers and acquisitions (M&A) market in the Middle East for the first quarter of 2026. It outlines the deal count and value across various countries, including Israel, the United Arab Emirates, Saudi Arabia, Oman, Egypt, Morocco, Kuwait, and Qatar. The report details significant transactions, highlighting that transportation led the market with $8.2 billion across nine transactions, while technology accounted for 68 deals worth $7.3 billion. The energy and natural resources sector contributed $2.2 billion through 18 deals, and healthcare saw $1.9 billion across 19 transactions. The analysis emphasizes the ongoing economic diversification driven by initiatives like Vision 2030 in the UAE, which is fostering strategic capital deployment. It also notes that sovereign wealth funds are playing a crucial role in attracting deals and capital investment. The report concludes with a forecast indicating that transportation and technology are likely to dominate the M&A landscape throughout 2026.