<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>8
<FILENAME>dex23.txt
<DESCRIPTION>CONSENT OF INDEPENDENT AUDITORS
<TEXT>

<PAGE>

                                   EXHIBIT 23
<PAGE>

                                                                    Exhibit 23.1


                        CONSENT OF INDEPENDENT AUDITORS
                        -------------------------------


   We consent to the incorporation by reference in the Registration Statements
(Forms S-8 No. 33-63094, No. 33-38240, No. 333-32729, and No. 333-47687) of
Tidewater Inc. of our report dated April 23, 2001, with respect to the
consolidated financial statements and schedule of Tidewater Inc. included in
this Annual Report (Form 10-K) for the year ended March 31, 2001.


                                                 Ernst & Young LLP


New Orleans, Louisiana
April 23, 2001
</TEXT>
</DOCUMENT>