Nisroch was an idol of Nineveh, concerning which there have been various conjectures. The rabbins affirmed that it was made out of one of the planks of Noah’s ark. Others supposed it to be an image of the dove which Noah sent out from the ark. Some have thought the planet Saturn to be represented by it, and some the constellation of the eagle. Others have supposed Nisroch to be a representation of Asshur, the deified patriarch and head of the Assyrian pantheon.
These various opinions are sufficient to show the obscurity connected with the subject. The etymology of the word, which occurs only here and in Isaiah 37:3838And it came to pass, as he was worshipping in the house of Nisroch his god, that Adrammelech and Sharezer his sons smote him with the sword; and they escaped into the land of Armenia: and Esar-haddon his son reigned in his stead. (Isaiah 37:38), is uncertain. Some philologists think that Nisroch is not a correct reading, while others suppose the word to mean the great eagle. This bird was held in great veneration by the ancient Persians, and was also worshiped by the Arabians before the time of Mohammed. From the frequent appearance on the Assyrian sculptures of a human figure with the head of an eagle or a hawk, Layard conjectured that this was the representation of Nisroch, and this has so often been asserted that many imagine that whenever they see a picture of one of these hawk-headed figures they see a picture of Nisroch. Rawlinson, however, asserts the contrary, and says that the hawk-headed figure is more like a subordinate character, an attendant genius, than a god. No name of any god has yet been discovered on the monuments which bears any resemblance to Nisroch.