A ship is always called 'SHE' because:

. There are usually a gang of men about her

. She has a waist and stays

. It takes lots of paint to keep her good looking

. It is not the initial expense that brakes 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

. When she is coming into port, she always heads for the bouys... ;)