This baseline paper discusses the distribution and abundance of living benthic foraminifera in relation to Potentially Toxic Elements (PTEs) such as As, Al, Fe Cd, Co, Cr, Cu, V, Ni, Hg, Pb, and Zn in marine sediments collected from 30 stations in the offshore Arabian Gulf to define baseline environmental conditions for the implementation of future biomonitoring programs. A total of 271 living benthic foraminiferal species were identified belonging to 66 genera, 37 families and 6 orders. Data from this work suggest that PTEs are within the range of background values, and the sediments support highly diversified and stable benthic foraminiferal communities adapted to the unique environmental conditions in the Gulf. Thus, the effect of anthropogenic activities is deemed negligible. This study is expected to provide a baseline dataset for PTE levels in sediment, benthic foraminiferal communities, and identify endemic species adapted to extremes of temperature and saline conditions typical of the Gulf.