UAE Yellow Pages:
Covering all the United Arab Emirates (Abu Dhabi, Umm Al Quwain, Ajman, Dubai, Fujairah, Ras Al Khaimah and Sharjah). Search by classification or name, result includes address, phone and fax.
http://www.uae-ypages.com

Kompass UAE:
Kompass business directory for the United Arab Emirates. You need to register (for free), and then can see only 100 full company records, but still useful if you're looking into the backround of specific companies.
http://www.kompass-uae.com

Ame Info: Ame Info Middle East Business Information. Business
directory for many middle eastern countries. Search by name or
product/brand
http://www.ameinfo.com

Arab Business Net: Web-hosting service and business directory for
the states of the Arab world.
http://www.arab-business.net/

Arab World Business Directory: Servicing Bahrain, Egypt, Kuwait, Oman,
Qatar, Saudi Arabia, and UAE.
http://www.awbd.com

Arab World Commercial Directory
http://www.awo.net/commerce/

ArabBiz Directory: World Wide Directory for Arab Businesses
http://www.arabbiz.com/directory/index.html

Middle East Internet Directory: Searching products, services,
and companies in the Middle East.
http://www.middleeastdirectory.com