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

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2009-04-22</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001364508</rptOwnerCik>
            <rptOwnerName>Lakey Nigel 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>Sr. VP, Marketing &amp; Bus. Dev.</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2009-04-22</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>252.9968</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>8.92</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>29892.3279</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 April 22, 2009, 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 March 2009 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 share price was calculated in accordance with the Plan terms at C$ 10.78.  Based on the noon rate of exchange of the Bank of Canada on the date of calculation, the converted price is US $8.92.</footnote>
        <footnote id="F3">Includes 2,043.327957 shares held in Reporting Person's name in the Plan, 2,041.631095 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>2009-04-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
