This document summarizes the costs and potential earnings of setting up cryptocurrency mining farms in Dubai and Abu Dhabi using Bitmain Antminer S17 Pro and Antminer S9J ASIC miners. It finds that a farm with 1000 S17 Pros could earn a net profit of $315k annually in Dubai or $402k in Abu Dhabi, while 1000 S9Js could earn $16k in Dubai or $65k in Abu Dhabi. Abu Dhabi has lower electricity costs, yielding shorter ROI periods of 7-9 months for S17 Pros and 1-1.5 years for S9Js compared to 1-1.2 years and 3-4 years respectively in