The frost kept melting and from the drops the divine cow Audumla was created. From her udder flowed four rivers of milk, on which Ymir fed. The cow itself got nourishment by licking hoar frost and salt from the ice. On the evening on the first day the hair of a man appeared, on the second day the whole head and on the third day it became a man, Buri, the first god. His grandchildren are Odin, Ve and Vili.
Odin and his brothers had no liking for Ymir, nor for the growing number of giants, and killed him. In the huge amount of blood that flowed from Ymir's wounds all the giants, except two, drowned. From the slain body the brothers created heaven and earth. They used the flesh to fill the Ginnungagap; his blood to create the lakes and the seas; from his unbroken bones they made the mountains; the giant's teeth and the fragments of his shattered bones became rocks and boulders and stones; trees were made from his hair, and the clouds from his brains. Odin and his brothers raised Ymir's skull and made the sky from it and beneath its four corners they placed a dwarf. Finally, from Ymir's eyebrow they shaped Midgard, the realm of man. The maggots which swarmed in Ymir's flesh they gave wits and the shape of men, but they live under the hills and mountains. They are called dwarfs.