Most of this article encloses a translation of a Sumerian text, first presented by Stephen Henry Langdon. The end of the essay contains a linguistic and phonological commentary. J. Dyneley Prince attempts to disprove many of the arguments made by Langdon in an article about “The Sumerian Epic of Paradise, Flood, and Fall of Man.” It involves a great flood which nearly wipes out man. This inscription also describes a ritual tendency of the Assyrians. The cult of the supreme deity, Ea, is at the center of this epic. The compiler of the text has used the annual drought in Mesopotamia and its subsequent relief by the annual floods as a background for which to build a special love of Ea. A lesson was contained in the epic that the flood must be controlled by a gardener who appears here as a special person, possibly semi-divine, working under the direction of Nintu, the mother of the land, but always with the consent of Ea.