
                                                                Exhibit 15
                        
                        [Letterhead of Ernst & Young LLP]






          The Board of Directors and Shareholders
          Tidewater Inc.


          We  are  aware  of  the  incorporation  by  reference  in  the
          Registration  Statement  (Form  S-8) of Tidewater Inc. for the
          registration  of  3,000,000  shares   of   its   common  stock
          pertaining to the Tidewater Inc. 1997 Stock Incentive  Plan of
          our  report  dated  July  21,  1997  relating to the unaudited
          condensed   consolidated  interim  financial   statements   of
          Tidewater Inc.  that  are  included  in  its Form 10-Q for the
          quarter ended June 30, 1997.

          Pursuant to Rule 436(c) of the Securities  Act  of  1933,  our
          report is not a part of the registration statement prepared or
          certified by accountants within the meaning of Section 7 or 11
          of the Securities Act of 1933.




          /s/ Ernst & Young LLP
          New Orleans, Louisiana
          July 28, 1997





