<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001105838</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000098222</issuerCik>
      <issuerName>TIDEWATER INC</issuerName>
      <secFileNumber>001-06311</secFileNumber>
      <issuerAddress>
        <com:street1>842 WEST SAM HOUSTON PARKWAY NORTH</com:street1>
        <com:street2>SUITE 400</com:street2>
        <com:city>HOUSTON</com:city>
        <com:stateOrCountry>TX</com:stateOrCountry>
        <com:zipCode>77024</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>(713) 470-5300</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>ROBOTTI ROBERT</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Robotti Securities, LLC</name>
        <address>
          <com:street1>125 Park Avenue, Suite 1607</com:street1>
          <com:city>NEW YORK</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10017-8501</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>537854</noOfUnitsSold>
      <aggregateMarketValue>47643107.00</aggregateMarketValue>
      <noOfUnitsOutstanding>49756231</noOfUnitsOutstanding>
      <approxSaleDate>09/16/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>05/16/2017</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>5258</amountOfSecuritiesAcquired>
      <paymentDate>05/18/2017</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>08/08/2019</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>19220</amountOfSecuritiesAcquired>
      <paymentDate>08/12/2019</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>05/12/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>21272</amountOfSecuritiesAcquired>
      <paymentDate>05/16/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>05/13/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1</amountOfSecuritiesAcquired>
      <paymentDate>05/17/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>08/10/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>220446</amountOfSecuritiesAcquired>
      <paymentDate>08/12/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>07/31/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>78973</amountOfSecuritiesAcquired>
      <paymentDate>07/31/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>08/10/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>80759</amountOfSecuritiesAcquired>
      <paymentDate>08/12/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>07/31/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>38725</amountOfSecuritiesAcquired>
      <paymentDate>08/02/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>08/10/2023</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>48200</amountOfSecuritiesAcquired>
      <paymentDate>08/14/2023</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock, $0.001 Par Value Per Share</securitiesClassTitle>
      <acquiredDate>03/13/2025</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Open Market Purchase</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>25000</amountOfSecuritiesAcquired>
      <paymentDate>03/14/2025</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>09/16/2026</noticeDate>
      <signature>/s/ Robert E. Robotti</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
