A ship is called "she" because;

There is always a great deal of bustle around her; There is usually a gang of men around her; She has a aist and stays; Her rigging cost's more than her hull; It takes a lot of paint to keep her looking good; It is not the initial expense that breaks you, It's the upkeep; She can be all decked out; It takes an xperiencedman to handle her correctly; And without a man at the helm, She is absolutly uncontrollable; She has her topsides, hides her bottom and, When coming into port, She always heads for the boys.

And here's another GOOD reason why

We always call a ship a "she" and not without a reason. For she displays a well-shaped knee regardless of the season. She scorns the man whose heart is faint and doesn't show him pity. And like a girl she needs the paint to keep her looking pretty. For love she'll brace the ocean vast, be she a gig or cruiser. But if you fail to tie her fast you're almost sure to lose her. On ships and dames we pin our hopes, we fondle them and dandle them. And every man must know his ropes or else he cannot handle them. Be firm with her and she'll behave when skies are dark above you. And let her take a water wave - praise her, and she'll love you. That's why a ship must have a mate; she needs a good provider. A good strong arm to keep her straight, to comfort her and guide her. For such she'll brace the roughest gales and angry seas that crowd her And in a brand new suit of sails no dame looks any prouder. The ship is like a dame in that she's feminine and swanky; You'll find the one that's broad and fat is never mean and cranky. Yes ships are ladylike indeed, for take them all together the ones that show a lot of speed can't stand the roughest weather.