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EXHIBIT 23(d)
The Board of Directors
Tidewater Inc.
We consent to incorporation by reference in the Registration Statement on Form
S-3 of Zapata Corporation of our report dated May 5, 1993, relating to the
consolidated balance sheets of Tidewater Inc. and subsidiaries as of March 31,
1993 and 1992 and the related consolidated statements of operations,
stockholders' equity and cash flows for each of the years in the three-year
period ended March 31, 1993, which report appears in the September 30, 1993
annual report on Form 10-K of Zapata Corporation. Our report refers to changes
in the methods of accounting for reinsuring of insurance contracts, for income
taxes, and for post-retirement benefits other than pensions prescribed by
statements of Financial Accounting Standards Nos. 113, 109, and 106,
respectively.
KPMG Peat Marwick
New Orleans, Louisiana
February 17, 1994
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