A ship is called a ‘she’ because there is always a great deal of bustle around her;

There is usually a gang of men about,

She has a waist and stays;

It takes a lot of paint to keep her good looking;

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.