<?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>0001391071</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>Kneen Quintin</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Charles Schwab Corporation</name>
        <address>
          <com:street1>3000 Schwab Way</com:street1>
          <com:city>Westlake</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>76262</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>150000</noOfUnitsSold>
      <aggregateMarketValue>16213500.00</aggregateMarketValue>
      <noOfUnitsOutstanding>52762223</noOfUnitsOutstanding>
      <approxSaleDate>05/07/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/27/2014</acquiredDate>
      <natureOfAcquisitionTransaction>Various (see remarks)</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>150000</amountOfSecuritiesAcquired>
      <paymentDate>03/27/2014</paymentDate>
      <natureOfPayment>Employee Comp and Cash (see remarks)</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Quintin Kneen</name>
        <address>
          <com:street1>402 Cherry Springs Lane</com:street1>
          <com:city>Spring</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77373</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>03/21/2024</saleDate>
      <amountOfSecuritiesSold>144157</amountOfSecuritiesSold>
      <grossProceeds>12952506.45</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Quintin Kneen</name>
        <address>
          <com:street1>402 Cherry Springs Lane</com:street1>
          <com:city>Spring</com:city>
          <com:stateOrCountry>TX</com:stateOrCountry>
          <com:zipCode>77373</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>03/21/2024</saleDate>
      <amountOfSecuritiesSold>140189</amountOfSecuritiesSold>
      <grossProceeds>12595981.65</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>Table I acquisition info: Vestings: 3/27/2014 through 3/24/2015 50.2625 2015 ESPP 3/31/2015 3.007 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 9.5448 2015 Open Market Purchase (Market Order) 11/13/2015 1.1931 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 105.9738 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 1.1931 2015 Open Market Purchase (Market Order) 11/13/2015 0.2118 2016 Vestings 3/24/2016 6.4128 2016 Vestings 3/24/2016 8.4471 2016 Vestings 3/24/2016 39.0977 2016 ESPP 3/31/2016 4.4628 2017 Vestings 3/27/2017 194.3226 2017 Bankruptcy Vesting 11/14/2017 5 2017 Bankruptcy Vesting 11/14/2017 249.549 2017 Bankruptcy Vesting 11/14/2017 64.1287 Grant Vesting: 4/13/2019 through 4/20/2023 149,256</remarks>
    <noticeSignature>
      <noticeDate>05/07/2024</noticeDate>
      <signature>QUINTIN V KNEEN</signature>
    </noticeSignature>
  </formData>
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144
0001391071
XXXXXXXX
LIVE
0000098222
TIDEWATER INC
001-06311
842 WEST SAM HOUSTON PARKWAY NORTH
SUITE 400
HOUSTON
TX
77024
(713) 470-5300
Kneen Quintin
Officer
Common
Charles Schwab Corporation
3000 Schwab Way
Westlake
TX
76262
150000
16213500.00
52762223
05/07/2024
NYSE
Common
03/27/2014
Various (see remarks)
Issuer
N
150000
03/27/2014
Employee Comp and Cash (see remarks)
N
Quintin Kneen
402 Cherry Springs Lane
Spring
TX
77373
Common
03/21/2024
144157
12952506.45
Quintin Kneen
402 Cherry Springs Lane
Spring
TX
77373
Common
03/21/2024
140189
12595981.65
Table I acquisition info: Vestings: 3/27/2014 through 3/24/2015 50.2625 2015 ESPP 3/31/2015 3.007 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 9.5448 2015 Open Market Purchase (Market Order) 11/13/2015 1.1931 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 105.9738 2015 Open Market Purchase (Market Order) 11/13/2015 0.2983 2015 Open Market Purchase (Market Order) 11/13/2015 1.1931 2015 Open Market Purchase (Market Order) 11/13/2015 0.2118 2016 Vestings 3/24/2016 6.4128 2016 Vestings 3/24/2016 8.4471 2016 Vestings 3/24/2016 39.0977 2016 ESPP 3/31/2016 4.4628 2017 Vestings 3/27/2017 194.3226 2017 Bankruptcy Vesting 11/14/2017 5 2017 Bankruptcy Vesting 11/14/2017 249.549 2017 Bankruptcy Vesting 11/14/2017 64.1287 Grant Vesting: 4/13/2019 through 4/20/2023 149,256
05/07/2024
QUINTIN V KNEEN