One of the seven seas which, according to the Talmudists, surround Palestine (B. B. 74b; Yer. Ket. 12:3; Kil. 9:5; Midr. Teh. to Psalms 24). In the enumeration of the seven seas in the Yal?u? to Psalms 24, the "Sea of Acre" is substituted for "?ultha," thus identifying the latter with the Bay of Acre. It is identified by Lightfoot with Lac Sirbonis, south of Palestine; by Bochart, who reads instead of , with the Red Sea; by Schwarz, with Lake Phiala.