Cumbria Yorkshire, Lancashire, and the Scottish council areas of Dumfries and Galloway and Scottish Borders. The boundaries are along the Irish Sea to Morecambe Bay in the west, and along the Pennines to the east. Cumbria's northern boundary stretches from the Solway Firth from the Solway Plain eastward along the border with Scotland to Northumberland. It is made up of six districts: Allerdale, Barrow-in-Furness, Carlisle, Copeland, Eden and South Lakeland. For many administrative purposes Cumbria is divided into three areas — East, West and South. East consists of the districts of Carlisle and Eden, West consists of Allerdale and Copeland, and
River Esk, Dumfries and Galloway between Canonbie and Longtown. It forms the boundary between Scotland and England for a while as does its tributary, the Kershope Burn. The River Lyne enters on the left bank at Lynefoot just above the normal tidal limit of the estuarial section of the Esk. The River Sark and the Kirtle Water enter the tidal estuary of the Esk to the east and west of Gretna respectively. See main articles on each of these and some of their tributaries. River Esk, Dumfries and Galloway The River Esk (), also called the Border Esk, is a river in Dumfries and Galloway,