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                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
 
     As independent public accountants, we hereby consent to the use of our
report dated February 26, 1997 in this Registration Statement on Form S-4 of our
audits of the consolidated financial statements of New GulfMark and Subsidiaries
at December 31, 1996 and 1995 and for each of the three years in the period
ended December 31, 1996 and to all references to our Firm included in this
Registration Statement.
 
ARTHUR ANDERSEN LLP
 
Houston, Texas
March 28, 1997