The scarf is generally known as a length or square of fabric worn around the neck, head, or shoulders. This article deals with the ancient Egyptian (Sa) sign as a scarf that mainly appeared around the neck of certain deities and sacred animals in specific contexts in some temples and tombs' depictions. It also displays some examples of men wearing this scarf around their chest and waist. It reviews distinctive ancient Egyptian themes, in which this kind of scarf is represented for identifying its origin, forms, colors, function and symbolism. For achieving these goals, the article employs a descriptive analytical approach of the figures wearing the (Sa) sign as a neck scarf in ancient Egyptian scenes either royal or private. The article concludes certain points: the figures that were represented wearing the (Sa) sign as a neck scarf in the ancient Egyptian scenes, the identity of these figures as either human, sacred animals, or deities, the main purposes for wearing a scarf tied in the form of (Sa) sign, and the differences and characteristics of the depicted forms and colors of the (Sa) neck scarf.