The Magan of which he was king need have been no further afield than the Oman peninsula.
Contract tablets have been found dated in the years of the campaigns against Palestine and Sarlak, king of Gutium or Kurdistan, and copper is mentioned as being brought from Magan or the Sinaitic peninsula.
Magan, however, probably never meant Egypt proper, the Nile land itself, or Egypt, would have been called Magan by the Assyrians in later times; it was called Musri then and probably in early times also.
So that we are not disposed to accept a recently propounded theory 22 that a certain King Manium of Magan who was overthrown by the Akkadian king Naram-Sin about 2850 B.C., was none other than Merles, the earliest king of Egypt, who is generally identified with Narmerza.
Gudea was also a great builder, and the materials for his buildings and statues were brought from all parts of western Asia, cedar wood from the Amanus mountains, quarried stones from Lebanon, copper from northern Arabia, gold and precious stones from the desert between Palestine and Egypt, dolerite from Magan (the Sinaitic peninsula) and timber from Dilmun in the Persian Gulf.