EXHIBIT 15.1

                 INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S
                             ACKNOWLEDGEMENT LETTER

August 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 August 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
June 30, 2004.

Very truly yours,

/s/ ERNST & YOUNG LLP

Houston, Texas