
                
                CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration 
Statements on  Form S-8 (No. 33-63094  and  No. 33-38240) of Tidewater, 
Inc.  of  our report related  to the  financial  statements of Hornbeck 
Offshore Services, Inc. dated February 12, 1996  apprearing on page F-2 
of this Form 8-K.


Price Waterhouse LLP

March 27, 1996
Houston, Texas  


