|Easton's Bible Dictionary|
Opulent, the mountain district lying to the north-east of Babylonia, anciently the land of the Guti, or Kuti, the modern Kurdistan. The plain lying between these mountains and the Tigris was called su-Edina, i.e., "the border of the plain." This name was sometimes shortened into Suti and Su, and has been regarded as = Shoa (Ezek. 23:23). Some think it denotes a place in Babylon. (see PEKOD.)
Int. Standard Bible Encyclopedia
sho'-a (shoa`; Soue): A people named in Ezekiel 23:23 in association with Babylonians, Chaldeans and Assyrians. Schrader identifies with the Sutu of the inscriptions (East of the Tigris).
Shoa (2 Occurrences)
Isaiah 22:5 For it is a day of discomfiture, and of treading down, and of perplexity, from the Lord, Jehovah of hosts, in the valley of vision; a breaking down of the walls, and a crying to the mountains. (See JPS)
Ezekiel 23:23 the Babylonians and all the Chaldeans, Pekod and Shoa and Koa, and all the Assyrians with them; desirable young men, governors and rulers all of them, princes and men of renown, all of them riding on horses. (WEB KJV JPS ASV BBE DBY WBS YLT NAS NIV)