A.E. Gardner, «Daniel 7,2-14: Another Look at its Mythic Pattern», Vol. 82 (2001) 244-252

This paper focuses upon a re-examination of the mythological background to the apocalyptic vision of Daniel 7. The popularly accepted Canaanite source is rejected as the points of correspondence are shown to be even slighter than recognised hitherto. Gunkel’s thesis of the Enuma Elish as similar to Dan 7 is revived and given further support. It is pointed out that whereas the question of access, for the author of Daniel, to the Baal mythology is problematic, the Enuma Elish was still being recited in the Hellenistic period.

Qingu³² was to lead the army of monsters; he was made greater than all the other gods of chaos (Ee I 148; also II 34; III 38,96).
N.B Qingu is not described in physical terms.

Thrones were placed.
And one that was [Ancient of Days] sat.
The Ancient of Days and his throne are described (Dan 7,9bc.10a).
A stream of fire issued and came forth from before him,
A thousand thousands served him
And ten thousand times ten thousand stood before him;
The judgement was set and the books were opened. (Dan 7,9-10)

All the great gods, ordainers (of destinies) came before Anshar... (Ee III 130-131).
To Marduk, their champion they ordained destiny. They set out for him a princely dais (Ee III 138–IV 1).
Then follows a eulogy of Marduk and eternal kingship is conferred on him.
With raging fire he covered his body (Ee III 130–IV 40).

  ...The beast was slain and his body destroyed and he was given to the burning of fire (Dan 7,11). Qingu was killed. His blood was shed and mankind was made from it (Ee VI 13-32). However in texts recovered from the Babylonian New Year’s Festival Marduk burnt Qingu³³. And as for the rest of the beasts, their dominion was taken away: yet their lives were prolonged for a season and a time (Dan 7,12). The rest of the monsters were taken captive (Qingu was at first among them) (Ee IV 115-120,127).

...There came with the clouds of heaven one like unto a son of man
And he came even to the Ancient of Days and they caused him to approach before him (Dan 7,13).

Marduk is urged: Draw near, approach Anshar (Ee II 134).
He drew near and waited upon Anshar (Ee II 137).