<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-06-23</periodOfReport>

    <issuer>
        <issuerCik>0001022705</issuerCik>
        <issuerName>TESCO CORP</issuerName>
        <issuerTradingSymbol>TESO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001364327</rptOwnerCik>
            <rptOwnerName>Lowley Keith M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3993 W. SAM HOUSTON PARKWAY N.</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 100</rptOwnerStreet2>
            <rptOwnerCity>HOUSTON</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>77043</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>Vice President - Manufacturing</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-06-23</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>71.8269</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>34.11</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1178.9072</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">The shares were acquired by the Reporting Person pursuant to the Company's Amended and Restated Employee Stock Savings Plan (the Plan).  On June 23, 2008, the Company issued shares to the Plan Administrator.  The share purchase price was calculated in accordance with the Plan and funds withheld from the Reporting Person's April salary payments plus a benefit amount contributed by the Company as set forth in the Plan funded the purchase of the shares.  The shares are held in the Reporting Person's name in the Plan and the Reporting Person has dispositive and voting control over the shares.</footnote>
        <footnote id="F2">The purchase price was C$ 34.66.  Based on the noon rate of exchange of the Bank of Canada on the date of purchase, the converted price is US $34.11.</footnote>
        <footnote id="F3">Shares held in Reporting Person's name in the Plan, 346.945494 of which were purchased directly from the Company in accordance with the Plan.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>James A. Lank, Attorney-in-Fact</signatureName>
        <signatureDate>2008-06-25</signatureDate>
    </ownerSignature>
</ownershipDocument>
