Firth locally the change is held to be at the Tail of the Bank where the river crosses a sandbar off Greenock at the junction to the Gare Loch, or even further west at Gourock point. 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
Firth of Tay and for its wintering birds such as oystercatcher, bar-tailed godwit, shelduck and velvet scoter. There is good access to much of the shoreline and many good wildlife watching opportunities. At some 15 km in length, the reedbed on the north shore of the inner estuary is thought to be the most extensive in Britain. Firth of Tay The Firth of Tay (Scottish Gaelic: Linne Tatha) is a firth in Scotland between the council areas of Fife, Perth and Kinross, the City of Dundee and Angus, into which Scotland's largest river in terms of flow, the River Tay empties. The firth