River Tay
The River Tay emerges from Loch Tay at Kenmore, and flows from there to Perth which, in historical times, was its lowest bridging point. Below Perth the river becomes tidal and enters the Firth of Tay. The largest city on the river, Dundee, lies on the north bank of the Firth. On reaching the North Sea, the River Tay has flowed from west to east across central Scotland.
Firth
However, some firths are exceptions. The Cromarty Firth on the east coast of Scotland, for example, resembles a large loch with only a relatively small outlet to the sea and the Solway Firth and the Moray Firth are more like extremely large bays. The Pentland Firth is a strait rather than a bay or an inlet.These are connected to, or form part of, the North Sea.
The Northern Isles were part of Norway until the 15th century, and retain many Norse names. In Shetland in particular, "firth" can refer to smaller inlets, although geo, voe and wick are as common. In Orkney, "wick" is common.In the Scottish Gaelic language, "linne" is used to refer to most of the firths above; it is also applied to the Sound of Sleat, Crowlin Sound, Cuillin Sound, Sound of Jura, Sound of Raasay, and part of Loch Linnhe.