diff --git a/example b/example
new file mode 100644
index 0000000000000..442ae1a5f1591
Binary files /dev/null and b/example differ
diff --git a/pandas/_libs/testing.pyx b/pandas/_libs/testing.pyx
index 4ba7bce51ed64..e2b56128a00b6 100644
--- a/pandas/_libs/testing.pyx
+++ b/pandas/_libs/testing.pyx
@@ -24,7 +24,14 @@ from pandas.core.dtypes.missing import array_equivalent
 
 
 cdef bint isiterable(obj):
-    return hasattr(obj, "__iter__")
+    # GH#54507
+    if hasattr(obj, "__iter__"):
+        try:
+            iter(obj)
+            return True
+        except (TypeError, IndexError) as e:
+            return False
+    return False
 
 
 cdef bint has_length(obj):
diff --git a/pandas/tests/dtypes/test_inference.py b/pandas/tests/dtypes/test_inference.py
index 375003e58c21a..8602813879368 100644
--- a/pandas/tests/dtypes/test_inference.py
+++ b/pandas/tests/dtypes/test_inference.py
@@ -113,6 +113,9 @@ def __len__(self) -> int:
     def __array__(self, t=None):
         return np.asarray(self._values, dtype=t)
 
+    def __getitem__(self, item):
+        return self._values[item]
+
     @property
     def ndim(self):
         return self._values.ndim
diff --git a/pandas/tests/util/test_assert_almost_equal.py b/pandas/tests/util/test_assert_almost_equal.py
index a86302f158005..6341fc57dba20 100644
--- a/pandas/tests/util/test_assert_almost_equal.py
+++ b/pandas/tests/util/test_assert_almost_equal.py
@@ -10,6 +10,7 @@
     Timestamp,
 )
 import pandas._testing as tm
+from pandas.tests.dtypes.test_inference import MockNumpyLikeArray
 
 
 def _assert_almost_equal_both(a, b, **kwargs):
@@ -454,6 +455,17 @@ def test_assert_almost_equal_shape_mismatch_override():
         tm.assert_almost_equal(np.array([1, 2]), np.array([3, 4, 5]), obj="Index")
 
 
+@pytest.mark.parametrize(
+    "obj",
+    [
+        MockNumpyLikeArray(np.array(2)),
+    ],
+    ids=["duck-ndarray-0d"],
+)
+def test_assert_almost_equal_not_iterable(obj):
+    tm.assert_almost_equal(obj, obj)
+
+
 def test_assert_almost_equal_unicode():
     # see gh-20503
     msg = """numpy array are different