DUBAI, April 11 (Reuters) - Ahli Bank in Oman said on Tuesday it received a non-binding offer from Oman's second-biggest lender Bank Dhofar for a possible merger.

Ahli Bank, part owned by Bahrain's Ahli Bank, said in a bourse filing its board will review the offer and will update the market with any material developments.

Should they proceed with a merger, a combination could create a bank with more than $19 billion in assets.

Bank Dhofar has $11.2 billion in assets, while Ahli Bank in Oman has about $7.9 billion in assets, financial statements showed.

Last year, HSBC Bank Oman and local rival Sohar International Bank entered into a binding merger agreement, which was awarded approval from the central bank in February. The merger is expected to complete in the second half of this year.

(Reporting by Hadeel Al Sayegh; Editing by Jacqueline Wong)