Found at the mouth of the river, where the river meets the sea. The water is tidal, and floods over the banks of the river carrying silt and sand on the valley floor. As the tde reaches its highest point, the river water is moving slowly as the velocity decreases, so the sediment is deposited. The process repeats over time, with more mud build up, forming mud flats, which when left exposed, lead to the formation of salt marshes.