Ships

Ships are ground targets that reside in the water. They can be found all over the English Channel and fjords within the front lines. They travel in small numbers from 2 to 7. If you can avoid flak from the larger vessels they are easy to destroy. Torpedos and rockets are the best weapon to use against vessels though they can be strafed with other weapons, though this is not recommended for bombs unless its a direct hit or if you otherwise score a near hit the blast will barely scratch it. In large fleets attack them with your squadron together.

One man rafts.
"A small, helpless, and inappropriate target!"

Life rafts are deployed when you and your crew bail from your bomber over water followed by a cutscene. They do not offer any points for strafing. Average/max speed of 2 mph.

Tugboat
"Not much of a challenge to strafe a tug, but it does interfere with the shipping the tugboat is there to assist."

Tugboats are used by all factions for pulling ships. All factions use the same model with their designated flags and coloring. You can find and destroy them in shipyards among the French coast. Average/max speed of 7/15 mph.

Recommended weapons: Machine guns and rockets

River barge
"Strafing strings of river barges can provide some explosive surprises, depending what's aboard. Be ready to dodge fireballs and flying."

German tow boat that is towed by a tug singly or in a line. Vulnerable to light attacks from above. Average/max speed of 6/12 mph.

Recommended weapons: Machine guns and rockets

DUKW Amphibian
"The "Duck" amphib is another small, slow-moving target, and nearly defenseless target on sea or on land. It may mount a .50-in machine; with luck it can hit low-flying aircraft."

This American water-to-land assault unit has one machine gun for defense and can really pick up the pace once on land . As long as you don't fly too low it can't hit you. This can be found on and near coasts. Average speed of 3/8 mph on water and max of 20/40 mph on land.

Recommended weapons: Any machine gun (rifle and heavy caliber)

Type VII U-Boat
"This sub makes an interesting strafing target and a hard one to bomb."

U-Boats are small, German ship killers that prey on allied shipping. They are small to hit, but sink easily and don't fight back nor submerge. Average/max speed of 7/15 mph.

Best weapons: Heavy machine guns,

Merchantmen/Convoy Ship
"Merchantmen are slow-moving, easy targets. Their cargo may make for a very large explosion."

These are medium sized ships that carry supplies across the sea. They are unarmed and fun to blow up but look out for the destroyers escorting them nearby. Sinking them can really help turn the outcome of the campaign around. Average/max speed of 6/12 mph.

Best weapons: Torpedoes,rockets, light bombs, heavy machine guns,

E-Boat
"The E-boat carries light flak armament; its torpedoes make it a potentially explosive strafing target."

German vessel with small defenses. Not much of a challenge if you know what to do with it; if you can catch up to it. Average/max speed of 12/35 mph.

MTB 5002 Gunboat
"This small agile vessel makes a difficult target. Its torpedoes, fuel, and ammo make it potentially a highly explosive one.

This is a fast British navel boat. With some high caliber MG fire or a few cannon rounds it will sink. Just don't try too hard though as it is armed. Average/max speed of 12/35 mph.

LCI (Landing Craft, Infantry)
"The LCI is a small, slow-moving, unarmed target, protected by AA guns on nearby vessels."

American landing craft that is unarmed. It can be destroyed easily before it makes land. Average/max speed of 8/16 mph.

LCT (Landing Craft, Tank)
"The LCT is big and slow moving; with tanks and ammo aboard, it makes a juicy target."

Like the LCI it's also lacks defenses so putting is down should not be hard. Average/max speed of 6/12 mph

LST (Landing Ship, Tank)
This is a big, slow-moving target, but its eight 40mm and twelve 20mm antiaircraft guns can be pretty discouraging."

This Landing ship can amongst the LCTs and LCIs. It has over a dozen guns and things can become scary quickly if you get too close. Try to 'snipe' it from a long distance or dive bomb high above to avoid their cluster and AA power.

Fletcher Class Destroyer
"The Fletcher-class is one of the largest and most heavily armed American destroyers, carrying serious light and heavy antiaircraft armament. Attacking one from the air can be very dangerous."

American destroyer packing heavy artillery for anti-air, anti ship combat, often seen escorting Merchant ships or larger cruisers. It has five 5"/38 caliber cannons and several lighter AA cannons, so it is a force to be reckoned with. One torpedo, several rockets, or a barrage of heavy cannon fire can defeat it.  Average/max speed of 12/40 mph.

Best Weapons: Torpedoes, rockets, light to medium bombs, and auto cannons or multiple heavy machine guns

Tribal Class Destroyer
"This heavily armed ship must be approached with caution, as it can throw up a lot of light but deadly flak. Strafing may not produce dramatic results, but if a bomb finds the ship's magazine, it might make a major-league explosion."

A British navy ship with both heavy and light cannon fire, and also a fast one. Strafing may or may not be an issue with its large size, but flak from it can hurt your place badly. One torpedo can do the trick, but a luck hit with a heavy bomb can bring it down. Average/max speed of 12/40 mph.

Type 36A Destroyer
"The Type 36 destroyer is fast and heavily armed, carrying light and heavy antiaircraft armament that makes it a dangerous target of aircraft."

Kriegsmarine destroyer that is nimble and tough. While it has slightly lower calibre than most warships it still packs alot of AA guns. You will have to be quick to sink it, as it fires rounds at you frequently. Average/max speed of 12/40 mph.

Baltimore Class Cruiser
"Its 74 light and heavy antiaircraft guns plus 5-in. and 8-in. artillery make this big ship more of a more than terrifying target for attacking pilots. Attack with caution, and don't stick around."

This American cruiser is a large attack ship between a destroyer and battleship. It has twice the amount of armament with even bigger cailbre than the former and a thick metal hide that can take more punishment. Stay around too long and you could quickly be shot down. Multiple torpedoes and bombs are required to send it completely under. Have your squadron attack it in unison or while they keep it distracted cripple it quickly. Average/max speed of 12/28 mph.

Hipper Class Heavy Cruiser.
"The Hipper-class is one of the largest and most heavily armed and armored German cruisers, carrying a eight-gun main battery and nearly 50 light and heavy antiaircraft guns. Approach with caution."

A floating behemoth that is so covered in armor and guns it is, if not tied with the Baltimore class, the deadliest water target in the game. Just half the size and power of the Nazi battleship Bizmark flying at low altitude can mean certain death for you and your squadron. Its fast, and so is the fast destroyers protecting it. Guns and rockets won't make a dent, so four direct 1000lb bombs or three torpedoes will ensure to fully send it to the bottom of the ocean. Average/max speed of 12/40 mph.

Trivia

 * Destroying a ship will make the rest of the fleet cease movement allowing easy follow up attacks.
 * Medium and large ships appear to have a damage reduction toward air dropped cluster bombs, possibly because cluster bomblets need solid ground in order to amplify further damage.