May 10, 2000



Global Industries, Ltd.
8000 Global Drive
Carlyss, Louisiana 70665

Dear Sirs:

At your request, we have read the description included in
your Quarterly Report on Form 10-Q to the Securities and
Exchange Commission for the quarter ended March 31, 2000, of
the facts relating to changes in the methods used for
depreciating the Company's major barges and vessels from the
straight-line and units-of-production methods to a modified
units-of-production method. We believe, on the basis of the
facts so set forth and other information furnished to us by
appropriate officials of the Company, that the accounting
changes described in your Form 10-Q are to an alternative
accounting principle that is preferable under the
circumstances.

We have not audited any consolidated financial statements of
Global Industries, Ltd. and its consolidated subsidiaries as
of any date or for any period subsequent to December 31,
1999.  Therefore, we are unable to express, and we do not
express, an opinion on the facts set forth in the above-
mentioned Form 10-Q, on the related information furnished to
us by officials of the Company, or on the financial
position, results of operations, or cash flows of Global
Industries, Ltd. and its consolidated subsidiaries as of any
date or for any period subsequent to December 31, 1999.

Yours truly,

/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP