content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001452077</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000098222</issuerCik>
        <issuerName>TIDEWATER INC</issuerName>
        <secFileNumber>001-06311</secFileNumber>
        <issuerAddress>
          <com:street1>842 WEST SAM HOUSTON PARKWAY NORTH</com:street1>
          <com:street2>SUITE 400</com:street2>
          <com:city>HOUSTON</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77024</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>(713) 470-5300</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Rubio Samuel R</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>20396</noOfUnitsSold>
        <aggregateMarketValue>2189024.03</aggregateMarketValue>
        <noOfUnitsOutstanding>52762223</noOfUnitsOutstanding>
        <approxSaleDate>05/08/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>04/15/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1098</amountOfSecuritiesAcquired>
        <paymentDate>04/15/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/10/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>7294</amountOfSecuritiesAcquired>
        <paymentDate>03/10/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/22/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>12004</amountOfSecuritiesAcquired>
        <paymentDate>03/22/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Samuel R Rubio</name>
          <address>
            <com:street1>842 West Sam Houston Parkway North, Suit</com:street1>
            <com:city>Houston</com:city>
            <com:stateOrCountry>TX</com:stateOrCountry>
            <com:zipCode>77024</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/05/2024</saleDate>
        <amountOfSecuritiesSold>19641</amountOfSecuritiesSold>
        <grossProceeds>1598077.30</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>05/08/2024</noticeDate>
        <signature>/s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Samuel R. Rubio</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4577}]
text: 144
  0001452077
  XXXXXXXX
  LIVE
  0000098222
  TIDEWATER INC
  001-06311
  842 WEST SAM HOUSTON PARKWAY NORTH
  SUITE 400
  HOUSTON
  TX
  77024
  (713) 470-5300
  Rubio Samuel R
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  20396
  2189024.03
  52762223
  05/08/2024
  NYSE
  Common
  04/15/2022
  Restricted Stock Vesting
  Issuer
  N
  1098
  04/15/2022
  Compensation
  Common
  03/10/2023
  Restricted Stock Vesting
  Issuer
  N
  7294
  03/10/2023
  Compensation
  Common
  03/22/2023
  Restricted Stock Vesting
  Issuer
  N
  12004
  03/22/2023
  Compensation
  N
  Samuel R Rubio
  842 West Sam Houston Parkway North, Suit
  Houston
  TX
  77024
  Common
  03/05/2024
  19641
  1598077.30
  05/08/2024
  /s/ Gerardo Ibarra-Munoz, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Samuel R. Rubio