Sailors are Nord men who can be found at docks and on boats. They are equipped only with carry daggers and clothing, but may occasionally carry a small amount of .
A few dead sailors will be on the ship.
Sailor: "C'mon, let's get something to eat."
Sailor 2: "Gods, I'll be glad to see the last of Skyrim. Dragons, murder, rebellion... and we sail right into the middle of it with the Emperor on board."
Sailor: "I think we'll all feel better once we're back out at sea. Won't be long now."