The unicorn of the sea, or narwhal is the counterpart of the unicorn of the land. Narwhal means "corpse whale" because the underbelly looks something like dead flesh. The narwhal is about twelve feet long with an additional eight foot horn/tusk. It inhabits the Atlantic near the regions of the North, where the sea turns to ice.

Narwhal ivory is said to have the same properties as an alicorn.

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