Akkadian Shamash. Utu was understood as a masculine deity. According to ManfredKrebernik, this most likely also resulted in his Akkadian counterpart being
and identified Enlil with the Eblaite word I-li-lu. As noted by ManfredKrebernik and M. P. Streck; Enlil being referred to as Kur-gal (the Great Mountain)
a shared cult center (Murum) and other factors, but according to ManfredKrebernik this proposal is implausible. He points out the following differences: