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                                                                      EXHIBIT 15





The Board of Directors and Shareholders
Tidewater Inc.




We are aware of the incorporation by reference in the Registration Statements
33-63094, 33-38240, and 333-32729 on Form S-8 of Tidewater Inc. of our report
dated October 20, 1997 relating to the unaudited condensed consolidated interim
financial statements of Tidewater Inc. that is included in its Form 10-Q for
the quarter ended September 30, 1997.

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



                                                ERNST & YOUNG LLP

New Orleans, Louisiana
October 20, 1997