Prepared by R.R. Donnelley Financial -- 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, No. 333-47687 and No. 333-66054) of Tidewater Inc. of our report dated April 22, 2002, 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, 2002.