Mermaids are mythical and legendary sea-dwelling creatures of European & Asian folklore, resembling a woman, with a human torso, but having a fishtail or tails instead of legs. Mermen are also heard of, but have a secondary role in the lore of the sea. Other similar water spirits include nymphs, dryads, oceanids, hamadryads, naiads, nerieds, oreads, and undines. Mermaids are supposed to be able to lure imaginative, amorous men to destruction by enticing them into the depths .
In Inuit mythology, Akhlut is a spirit that takes the form of both a wolf and an orca. It is a vicious, dangerous beast. Its tracks can be recognized because they are wolf tracks that lead to and from the ocean. Often, dogs seen walking to the ocean and/or into it are considered evil. Little is known of this spirit, other than that it changes from an orca to a wolf when hungry, not many myths relate to it.