“From the name /Nin/, which Ištar bore, there is hardly any doubt that she acquired the identification with Nina, which is provable as early as the time of the Lagašite kings, Lugal-anda and Uru-ka-gina.
As identified with Aruru, the goddess who helped Merodach to create mankind, Ištar was also regarded as the mother of all, and in the Babylonian story of the Flood, she is made to say that she had begotten man, but like “the sons of the fishes,” he filled the sea.
Nina, then, as another form of Ištar, was a goddess of creation, typified in the teeming life of the ocean, and her name is written with a character standing for a house or receptacle, with the sign for “fish” within.
Her earliest seat was the city of Nina in southern Babylonia, from which place, in all probability, colonists went northwards, and founded another shrine at Nineveh in Assyria, which afterwards became the great centre of her worship, and on this account the city was called after her Ninaa or Ninua.
As their tutelary goddess, the fishermen in the neighbourhood of the Babylonian Nina and Lagaš were accustomed to make to her, as well as to Innanna or Ištar, large offerings of fish.
As the masculine deities had feminine forms, so it is not by any means improbable that the goddesses had masculine forms, and if that be the case, we may suppose that it was a masculine counterpart of Nina who founded Nineveh, which, as is well known, is attributed to Ninos, the same name as Nina with the Greek masculine termination.”
Theophilus G. Pinches, The Religion of Babylonia and Assyria, London, 1906, pp. 75-6.