Why is a ship called a she?

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's decking her out;

It takes an experienced man to handle her correctly;

And without a man at the helm she's absolutely uncontrollable.

She shows her topsides and hides her botton and, when coming into port, always heads for the buoy's.

Extract from ECP&DA Erewash Outlook magazine Spring 2012.