Scholars have often considered the Sumerian myth of "Enki and Ninḫursaĝa" as a confused and incoherent narrative. In contrast to this exegesis, this article suggests a comprehensive reading of "Enki and Ninḫursaĝa" which aims to demonstrate its narrative coherence. The purpose is to analyze the ambiguities of the myth, its puns and its extra-textual references, so as to demonstrate that they were consciously used to build several levels of interpretation. In light of this, "Enki and Ninḫursaĝa" will be interpreted as a succession of mythical events that were brought together following a sophisticated and coherent narrative structure.