-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 U007PQk5zG3PLsCS15zqjo1yuJ5AD5HrW900Y/UUJgbRaRzVpo0oWLB1jzNJgRlO
 Qdi4wuTWBzco23rS+p9wbg==

<SEC-DOCUMENT>0000899243-96-000073.txt : 19960410
<SEC-HEADER>0000899243-96-000073.hdr.sgml : 19960410
ACCESSION NUMBER:		0000899243-96-000073
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	19951231
FILED AS OF DATE:		19960209
SROS:			NYSE
SROS:			PSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIDEWATER INC
		CENTRAL INDEX KEY:			0000098222
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		IRS NUMBER:				720487776
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06311
		FILM NUMBER:		96514190

	BUSINESS ADDRESS:	
		STREET 1:		1440 CANAL ST STE 2100
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70112
		BUSINESS PHONE:		5045681010

	MAIL ADDRESS:	
		STREET 1:		1440 CANAL STREET
		STREET 2:		STE 2100
		CITY:			NEW ORLEANS
		STATE:			LA
		ZIP:			70112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TIDEWATER MARINE SERVICE INC
		DATE OF NAME CHANGE:	19780724
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000089924396000073-001-seq1-10-q.txt
<DESCRIPTION>FORM 10-Q FOR QUARTER ENDING 12-31-95
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-11
<SEQUENCE>2
<FILENAME>000089924396000073-002-seq2-ex-11.txt
<DESCRIPTION>COMPUTATION OF PER SHARE EARNINGS
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>3
<FILENAME>000089924396000073-003-seq3-ex-27.txt
<DESCRIPTION>ARTICLE 5-FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>