There are multiple artists who go under the name, The Sea. 1) The Sea are another offshoot of The Boats. They released the album, "The boats are in the bay" in 2007. Their Myspace page can be located here 2) The Sea is a four-piece indie pop band from Hamburg, Germany.
The Sea's first single "Talk/The Past" was recorded in December 2006 by Gregor Hennig at Rekorder Studio and is going to be released soon. Meanwhile, you can listen to it at www.theseamusic.com or here at last.fm. The debut album is due by the end of 2007.