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TIDEWATER INC Director's Dealing 2007

May 2, 2007

10404_dirs_2007-05-02_af46b065-583f-4f58-85a6-76f2ba34425c.zip

Director's Dealing

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SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: TIDEWATER INC (TDW)
CIK: 0000098222
Period of Report: 2007-04-30

Reporting Person: BENNETT JOSEPH M (Sr. VP & Princ. Acctng. Off.)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2007-04-30	Common Stock	S	400	$65.91	Disposed	29987	Direct
2007-04-30	Common Stock	S	500	$65.92	Disposed	29487	Direct
2007-04-30	Common Stock	S	500	$65.93	Disposed	28987	Direct
2007-04-30	Common Stock	S	900	$65.95	Disposed	28087	Direct
2007-04-30	Common Stock	S	200	$65.96	Disposed	27887	Direct
2007-04-30	Common Stock	S	400	$65.97	Disposed	27487	Direct
2007-04-30	Common Stock	S	200	$65.98	Disposed	27287	Direct

Holdings (Non-Derivative)

Security	Shares	Ownership
Common Stock	2413.2576	Indirect

Footnotes

F1: Acquired on a periodic basis by the Trustee of the Tidewater Inc. 401(k) Savings Plan. Includes shares acquired for the account through April 30, 2007.