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

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2014-02-18</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001464287</rptOwnerCik>
            <rptOwnerName>ASSING FERNANDO RAFAEL</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>Exec. VP &amp; COO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2014-02-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>210.0000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>20.9850</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>59705.0000</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 February 18, 2014 the Company provided instructions to the Transfer Agent regarding the issuance of shares to the Plan Administrator, with such shares covering payroll contributions from the Reporting Person's January 2014 payroll.</footnote>
        <footnote id="F2">The share price for the February 2014 contribution was calculated in accordance with the Plan terms at US $20.985.  Based on the noon rate of exchange of the Bank of Canada on the calculation date, the converted price is C$ 23.04363.</footnote>
        <footnote id="F3">Includes shares held in Reporting Person's name in the Plan or purchased directly from the Company or purchased on the open market more than one year ago.  The remaining fractional shares are held in an older plan that allowed for fractional shares to be recorded.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Dean Ferris, Attorney-in-fact</signatureName>
        <signatureDate>2014-02-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
