Kutha, Cuthah, Cuth or Cutha (Arabic: كُوثَا, Sumerian: Gû.du₈.a^ki, Akkadian: Kûtu), modern Tell Ibrahim (also Tell Habl Ibrahlm) (Arabic: تَلّ إِبْرَاهِيم), is an archaeological site in Babil Governorate, Iraq. The site of Tell Uqair (possibly ancient Urum) is just to the north. The city was occupied from the Akkadian period until the Hellenistic period. The city-god of Kutha was Meslamtaea, related to Nergal, and his temple there was named E-Meslam.

Kutha lies on the right bank of the eastern branch of the Upper Euphrates river, north of Nippur and around 25 miles northeast of the ancient cite of Babylon. The site consists of two settlement mounds. The larger main mound is 0.75 miles long and crescent-shaped. A smaller mound is located to the west, in the hollow of the crescent. The two mounds, as is typical in the region, are separated by the dry bed of an ancient canal, probably the Shatt en-Nil but possibly the Irninna, in any case leading from the Euphrates.

The first archaeologist to examine the site, in 1845, Henry Rawlinson, noted a brick of king Nebuchadrezzar II of the Neo-Babylonian Empire mentioning the city of Kutha (Ku-tu), though it is not known with certainty that it was in situ. He returned to visit the site a number of times. The site was also visited by George Smith in 1873 and by Edgar James Banks. Tell Ibrahim was excavated by Hormuzd Rassam in 1881, for four weeks. Little was discovered, mainly some Hebrew and Aramaic inscribed bowls and a few tablets. He found a neglected "mausoleum of Abraham" on the small mound and had it cleaned by his workers. Recording a few more bricks of Nebuchadrezzar II, he indicated the possibility that they were not originally from the site.

While no cuneiform texts have been found at the site aside from the few excavated by Rassam and held in the British Museum (BM 42261, BM 42494, BM 42264, BM 42275, BM 42379, and BM 42295), noting that some of those may actually have come from the unlocated Tell Egraineh which Rassam also excavated in 1881, some have appeared for sale over the years, almost all from the Achaemenid period with three being from the Old Akkadian period and one from the Old Babylonian period.

In a contemporary inscription of Naram-Sin of Akkad (c. 2200 BC), after a number of cities rebelled he deified himself, mentioning Kutha.

"Naram-Sin, the mighty, king of Agade, when the four quarters together revolted against him, through the love which the goddess Astar showed him, he was victorious in nine battles in one in 1 year, and the kings whom they (the rebels[?]) had raised (against him), he captured. In view of the fact that he protected the foundations of his city from danger, (the citizens of his city requested from Astar in Eanna, Enlil in Nippur, Dagan in Tuttul, Ninhursag in Kes, Ea in Eridu, Sin in Ur, Samas in Sippar, (and) Nergal in Kutha, that (Naram-Sin) be (made) the god of their city, and they built within Agade a temple (dedicated) to him. ..."

A foundation tablet (found in Nineveh) records that the second ruler of the Ur III empire, Shulgi, built the E-Meslam temple of Nergal at Kutha. He is not yet deified so it was early in his reign.

"Sulgi, the mighty, king of Ur and of the four quarters, builder of E-meslam ("House, Warrior of the Netherworld"), temple of the god [N]ergal, his lo[rd], in [Kuth]a."