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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 uUAH5lEPxoZGQVcu80Mi3w==

<SEC-DOCUMENT>0000919574-09-014772.txt : 20090814
<SEC-HEADER>0000919574-09-014772.hdr.sgml : 20090814
<ACCEPTANCE-DATETIME>20090814135717
ACCESSION NUMBER:		0000919574-09-014772
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20090814
DATE AS OF CHANGE:		20090814
EFFECTIVENESS DATE:		20090814

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Tiger Select Absolute Return Offshore Fund SPC Ltd
		CENTRAL INDEX KEY:			0001349061
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-84836
		FILM NUMBER:		091014405

	BUSINESS ADDRESS:	
		STREET 1:		27 HOSPITAL RD PO BOX 1748 GT
		STREET 2:		CAYMAN CORPORATE CENTRE GEORGE TOWN
		CITY:			GRAND CAYMAN ISLANDS BWI
		STATE:			E9
		ZIP:			00000
		BUSINESS PHONE:		919-933-4004

	MAIL ADDRESS:	
		STREET 1:		27 HOSPITAL RD PO BOX 1748 GT
		STREET 2:		CAYMAN CORPORATE CENTRE GEORGE TOWN
		CITY:			GRAND CAYMAN ISLANDS BWI
		STATE:			E9
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0502</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001349061</cik>
        <entityName>Tiger Select Absolute Return Offshore Fund SPC Ltd</entityName>
        <issuerAddress>
            <street1>27 Hospital Road PO Box 1748 GT</street1>
            <street2>Cayman Corporate Centre George Town</street2>
            <city>Grand Cayman Islands BWI</city>
            <stateOrCountry>E9</stateOrCountry>
            <zipCode>00000</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>919-933-4004</issuerPhoneNumber>
        <issuerPreviousNameList>
            <previousName>Tiger Select Absolute Return Offshore Fund (SPC), Ltd.</previousName>
        </issuerPreviousNameList>
        <jurisdictionOfInc>CAYMAN ISLANDS</jurisdictionOfInc>
        <entityType>Other</entityType>
        <entityTypeOtherDesc>Cayman Islands exempted company</entityTypeOtherDesc>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2005</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mark</firstName>
                <middleName>W.</middleName>
                <lastName>Yusko</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Morgan Creek Capital Management, LLC</street1>
                <street2>301 West Barbee Chapel Road, Suite 200</street2>
                <city>Chapel Hill</city>
                <stateOrCountry>NC</stateOrCountry>
                <zipCode>27517</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Mark W. Yusko is an executive officer of Morgan Creek Capital Management, LLC, the General Partner of the Issuer.</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Pooled Investment Fund</industryGroupType>
            <investmentFundInfo>
                <investmentFundType>Hedge Fund</investmentFundType>
                <is40Act>false</is40Act>
            </investmentFundInfo>
        </industryGroup>
        <issuerSize>
            <aggregateNetAssetValueRange>Decline to Disclose</aggregateNetAssetValueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0000919574-09-006688</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2005-10-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>5000000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Telemus Investment Brokers, LLC</recipientName>
                <recipientCRDNumber>133957</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>Two Towne Square, Ste. 800</street1>
                    <city>Southfield</city>
                    <stateOrCountry>MI</stateOrCountry>
                    <zipCode>48076</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AZ</state>
                    <state>CA</state>
                    <state>CO</state>
                    <state>CT</state>
                    <state>FL</state>
                    <state>GA</state>
                    <state>HI</state>
                    <state>ID</state>
                    <state>IL</state>
                    <state>IN</state>
                    <state>KS</state>
                    <state>KY</state>
                    <state>LA</state>
                    <state>ME</state>
                    <state>MD</state>
                    <state>MA</state>
                    <state>MI</state>
                    <state>MN</state>
                    <state>MO</state>
                    <state>NV</state>
                    <state>NH</state>
                    <state>NJ</state>
                    <state>NM</state>
                    <state>NY</state>
                    <state>NC</state>
                    <state>OH</state>
                    <state>OK</state>
                    <state>OR</state>
                    <state>PA</state>
                    <state>SC</state>
                    <state>TN</state>
                    <state>TX</state>
                    <state>VA</state>
                    <state>WA</state>
                    <state>WI</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>322671925</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>3</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>98</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>The Investment Manager (or its affiliate) is entitled to receive an annual management fee in an amount equal to a specified percentage of assets under management.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>true</authorizedRepresentative>
            <signature>
                <issuerName>Morgan Creek Absolute Return Offshore Fund (SPC) Ltd.</issuerName>
                <signatureName>/s/ Mark W. Yusko</signatureName>
                <nameOfSigner>Mark W. Yusko</nameOfSigner>
                <signatureTitle>Executive Officer of the Investment Manager</signatureTitle>
                <signatureDate>2009-07-16</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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