Why A Ship Is Called "SHE"

A ship is called "she" because there is always a great deal of bustle about her; there is usually a gang of men about', she has a waist and stays; it takes a lot of paint to keep her looking good; it is not the initial expense that breaks you, it is the upkeep; she can be all decked out; it takes an experienced man to handle her correctly, and without a man at the helm, she is absolutely uncontrollable. She shows her topsides, hides her bottom and, when coming into port, always heads for the buoys.