Another theory suggests that the word Andorra may derive from the old word Anorra that contains the Basque word  ("water").
ɐnˈʌðɚ θˈiəɹi sədʒˈɛsts ðætðə wˈɜːd ˈændɔɹə mˈeɪ dᵻɹˈaɪv fɹʌmðɪ ˈoʊld wˈɜːd ˈænɔɹə ðæt kəntˈeɪnz ðə bˈæsk wˈɜːd"wˈɔːɾɚ".