He conceived the idea of having a navy on both the seas that washed his dominions; and, possessing on his western coast only an adequate supply of skilled shipwrights and sailors he resolved on transporting from his western to his eastern shores such a body of Phoenicians as would enable him to accomplish his purpose.

The shipwrights of Tyre and Sidon were carried across Mesopotamia to the Tigris, where they constructed for the Assyrian monarch a fleet of ships like their own galleys, which descended the river to its mouth, and astonished the populations bordering on the Persian Gulf with spectacle never before seen in those waters.

Though the Chaldaeans had for centuries navigated this inland sea, and may have occasionally ventured beyond its limits, yet neither as sailors nor as ship-builders was their skill to compare with that of the Phoenicians.

The masts and sails, the double tiers of oars, the sharp beaks of the Phoenician ships, were (it is probable) novelties to the nations of these parts, who saw now, for the first time, a fleet debouche from the Tigris, with which their own vessels were quite incapable of contending.
When his fleet was ready Sennacherib put to sea, and crossed in his Phoenician ships from the mouth of the Tigris to the tract occupied by the emigrant Chaldaeans, where he landed and destroyed the newly-built city, captured the inhabitants, ravaged the neighborhood, and burnt a number of Susianian towns, finally reembarking with his captives.
Chaldaean and Susianian whom he transported across the gulf to the Chaldaean coast, and then took with him into Assyria.

This whole expedition seems to have taken the Susianians by surprise.