ZX Spectrum+ with Arabic characters on the keyboard, an Arabic ROM and a ROM switch.
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This is an official ZX Spectrum licensed by Amstrad.
The machine was developed by Matisco Trading & Inv. Co. (شركة ماتيسكو للتجارة والاستثمار) of Cairo, also known as Sinclair Egypt (سنكلير مصر). The ROM was developed by Dr. Nabil Nazmi of the University of Cairo.
Only the 48K ROM has been translated—it does not run in 128K mode when switched to Arabic.
The Arabic copyright reads:
© ١٩٨۷ سنكلير مصر
تقديم: شركة ماتسكو
وكلاء سنكلير وأمستراد مصر
اعداد: د. نبيل نظمي
(نسخة ٢)
meaning:
© 1987 Sinclair Egypt
Presented by: Matsco Corporation
Dealer of Sinclair and Amstrad in Egypt
Prepared by: Dr. Nabil Nazmi
(Version 2)

Thank you Mohammed Habib for your 10 years of research on this subject.