Queen of Sheba came from the kingdom of Sheba which is attributed to the modern Yemen. King Solomon is the Son of David and was the third King of Israel before it was divided into two nations. Solomon and the Queen of Sheba had a remarkable meeting that was recorded in the Hebrew bible.
During the reign of King Solomon, the Israel is at its golden years. His wealth in those times surpassed all the reigning kingdoms around the world (1st Kings, Hebrew Bible). His house is structured with gold and even his drinking vessels are made up of pure gold. It has been noted in the books of Kings and Chronicles that even the stones are made up of gold and silver. His wealth came from different sources. These include his inheritance from his Father David, Heavy taxes paid by the people of Israel, money coming from tributes of other nations, business partnerships with other countries, and gifts.
The Queen of Sheba was also described in the Hebrew bible to be very wealthy. However it was not stated how rich she was. Quoting from the bible, "1 Kings 10:2 Arriving at Jerusalem with a very great caravan—with camels carrying spices, large quantities of gold, and precious stones—she came to Solomon and talked with him about all that she had on her mind." She gave half tons of gold to Solomon (verse 10). From that we can see that the Queen is so rich that giving that certain amount is not a burden to her.