SEPHARVAIM
Place from which the king of Assyria brought settlers to Samaria to repopulate it (2 Kings 17:24, 31). It is possible that it is the city mentioned in 2 Kings 18:34; 19:13.
It was originally identified with Sippar, on the eastern bank of the Euphrates, above Babylon.
But its identification with Sebarim, a city of Assyria (cf. Sibraim; Ez. 47:16) destroyed by Shalmansar V in the year 727 BC, is more plausible.