Etymologically, the goddesses of the waters can be understood as Apsaras-es with Urvaśī, Sahajanyā, Ghṛtācī and Menakā at their head (From Rāṣṭrabhṛt-s). Kavi, the son of Bhṛgu: “samudriyā apsaraso manīṣiṇam āsīnā antar abhi somam akṣaran |”. “This identity of the Apsaras-es as the goddesses of the waters is reinforced in the famous ritual of the apsaras-es and the gandharva of the ocean, which we shall perform at a different time. There we shall encounter another dangerous class of 80 Apsaras-es who are known as the Uluṅgulukā-s, coming in groups of 31, 4, 10, 10, 25, associated with the asura Uluṅgula.
(MT).