To see sea gulls in your dream, indicates a desire to get away from your problems or the demands of your walking life. Alternatively, it represents your relationship with logic/objectivity and the unconscious/subjectivity.
To see soaring gulls in your dream, indicates a clear perspective.
To see dead gulls in your dream, denotes long and wide separation from friends.
To dream of gulls, is a prophecy of peaceful dealings with ungenerous persons. Seeing dead gulls, means wide separation for friends.