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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NIpqIN1w/PEfgDy9jJbZlpylU7qSeVCFHG62lwV/CCYKgYfCbNl6cNT5HiVltnV+
 8Jx6i+Rz75mRPn1IXj26sA==

<SEC-DOCUMENT>0001181431-06-053529.txt : 20060918
<SEC-HEADER>0001181431-06-053529.hdr.sgml : 20060918
<ACCEPTANCE-DATETIME>20060918171515
ACCESSION NUMBER:		0001181431-06-053529
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060915
FILED AS OF DATE:		20060918
DATE AS OF CHANGE:		20060918

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			W&T OFFSHORE INC
		CENTRAL INDEX KEY:			0001288403
		STANDARD INDUSTRIAL CLASSIFICATION:	CRUDE PETROLEUM & NATURAL GAS [1311]
		IRS NUMBER:				721121985
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	MAIL ADDRESS:	
		STREET 1:		EIGHT GREENWAY PLZ
		STREET 2:		STE 1330
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77046

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LEA W REID
		CENTRAL INDEX KEY:			0001288373

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32414
		FILM NUMBER:		061096255

	MAIL ADDRESS:	
		STREET 1:		EIGHT GREENWAY PLAZA STE 1330
		CITY:			HOUTON
		STATE:			TX
		ZIP:			77046
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>rrd130269.xml
<DESCRIPTION>STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP OF SECURITIES
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-09-15</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001288403</issuerCik>
        <issuerName>W&amp;T OFFSHORE INC</issuerName>
        <issuerTradingSymbol>WTI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001288373</rptOwnerCik>
            <rptOwnerName>LEA W REID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O W&amp;T OFFSHORE, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>NINE GREENWAY PLAZA, SUITE 300</rptOwnerStreet2>
            <rptOwnerCity>HOUSTON</rptOwnerCity>
            <rptOwnerState>TX</rptOwnerState>
            <rptOwnerZipCode>77046</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive Vice President</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2006-09-15</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9129</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>132711</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The transaction disclosed by this Form 4 represents the transfer of 9,129 shares to two irrevocable trusts for the benefit of Mr. Lea's two children.  Mr. Lea is not the trustee and hereby disclaims beneficial ownership of these shares.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Price W. Wilson, Attorney in fact</signatureName>
        <signatureDate>2006-09-18</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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