The poem describes an ancient city which is ruled by Death. Once a prosperous center of civilization, the city is now lifeless and doomed to sink into oblivion. The legend of a sunken city was a favorite theme of Romantic poets. Most scholars believe Poe drew inspiration from the Biblical tale of Sodom and Gomorrah. "The City in the Sea" is considered by many to be one of the finest poems written by Poe. The poem has been set to music of various genres. The 1965 British science-fiction movie City Under the Sea is loosely based on the poem.