"The first distinct lamassu motif appeared in Assyria during the reign of Tilgath Pilser."; which was around 1,100 BC.
To say who came up with the idea first, the Ancient Egyptians or the Mesopotamians, well, I'm not exactly sure. Although the head of it looks similar to the head of Horus, the body more closely resembles a sphinx.
edit on 10/7/2011 by IEtherianSoul9 because: (no reason given)



