EXHIBIT 15.1

                 INDEPENDENT ACCOUNTANTS' ACKNOWLEDGEMENT LETTER


May 6, 2004


To the Board of Directors and Shareholders
of Cal Dive International, Inc.:

We are aware of the incorporation by reference in the Registration Statements
(Form S-3 (333-103451) and Form S-8 (333-58817, 333-50289 and 333-50205)) of Cal
Dive International, Inc. of our report dated May 6, 2004, relating to the
unaudited condensed consolidated interim financial statements of Cal Dive
International, Inc. that are included in its Form 10-Q for the quarter ended
March 31, 2004.

Very truly yours,

/s/ ERNST & YOUNG LLP

Houston, Texas