-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FUy86tLQ1iRtPT8kZbdXaVLswfkHBccSFcyrL1LrzfrOiShweNYblgOcFv7wPwkl
 Hp/MrjT790LqxqkVrh+PTg==

<SEC-DOCUMENT>0000906280-96-000097.txt : 19961001
<SEC-HEADER>0000906280-96-000097.hdr.sgml : 19961001
ACCESSION NUMBER:		0000906280-96-000097
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19960919
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19960930
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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-06311
		FILM NUMBER:		96637340

	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>8-K
<SEQUENCE>1
<FILENAME>000090628096000097-001-seq1-8-k.txt
</DOCUMENT>
</SUBMISSION>