<PAGE>

<TABLE>
<CAPTION>
 
 <C>            <S>                                               <C>  
    5+          -- Opinion of Joseph L. von Rosenberg III, Esq.
 
    23(a)       -- Consent of Huddleston & Co., Inc.
 
    23(b)       -- Consent of Arthur Andersen & Co.
 
    23(c)       -- Consent of Arthur Andersen & Co. with respect
                   to the consolidated financial statements of
                   Zapata Gulf Marine Corporation.                           
 
    23(d)       -- Consent of KPMG Peat Marwick with respect to
                   the consolidated financial statements of
                   Tidewater.
 
    24+         -- Powers of attorney.
</TABLE>

 
     
*These exhibits are incorporated by reference.     
    
+Previously filed.