In the following year Sennacherib again marched to the mouths of the Euphrates and Tigris, and attacked the two cities of Naghit and Naghit Dibeena. Both cities belonged to the King of Elam (Elamti), or Nuvaki, the two names being used indifferently for the same country. The Assyrian king, in order to reach them, was compelled to build ships, and to employ the mariners of Tyre, Sidon, and Yavan, as navigators. He brought these vessels down the Tigris, and crossed on them to the Susianian side of the river, after having first, it would seem, taken the city Naghit which stood on the western bank. He offered precious sacrifices to a god (? Neptune, but name doubtful) on the bank of the salt river, and dedicated to him a ship of gold, and two other golden objects, the nature of which has not been determined. Mention is then made of his having captured Naghit Dibeena, together with three other cities, whose names cannot be well ascertained, and of his crossing the river _Ula_ (? the Ulai of Daniel, the Eulæus of the Greeks, and the modern Karoon). Unfortunately the whole of the passage which contains the record of the expedition against these cities is much defaced, and has not yet been satisfactorily restored. It appears to give interesting details of the building of the ships on the Tigris, by the men of Tyre and Sidon, and of the navigation of that river. Such are the principal historical facts recorded on the bulls placed by Sennacherib in his palace at Nineveh. I have given them fully, in order that we may endeavour to identify the sculptured representations of these events on the walls of the chambers and halls of that magnificent building, described in the course of this work.