

                                           EXHIBIT 16

May 29, 1997



Securities and Exchange Commission
Washington, D.C.   20549


Ladies and Gentlemen:

We  were  previously  principal  accountants for Tidewater Inc.
and,  under  the date of April 30, 1997,  we  reported  on  the
consolidated  financial   statements   of  Tidewater  Inc.  and
subsidiaries as of March 31, 1997 and 1996  and for each of the
years in the three-year period ended March 31,  1997.   On  May
22,   1997,   our  appointment  as  principal  accountants  was
terminated.  We  have read Tidewater Inc.'s statements included
under Item 4 of its Form 8-K dated May 22, 1997.  We agree with
such statements, except  that we are not in a position to agree
or disagree with Tidewater Inc.'s statement that the change was
recommended by the audit committee and approved by the board of
directors and we are not in  a  position  to  agree or disagree
with Tidewater Inc.'s statement that Ernst & Young  LLP was not
consulted  or  did not provide a written report or oral  advice
regarding  the  application   of  accounting  principles  to  a
specified transaction, either completed  or  proposed,  or  the
type  of  audit  opinion  that  might  be rendered on Tidewater
Inc.'s financial statements.

Very truly yours,

/s/ KPMG Peat Marwick LLP


