<PAGE>   1
                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-QSB

                              -------------------

(Mark One)
[X]      QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
         SECURITIES EXCHANGE ACT OF 1934

                      FOR THE PERIOD ENDED OCTOBER 31, 1997

[ ]      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
         EXCHANGE ACT OF 1934

                         COMMISSION FILE NUMBER 1-13490

                              -------------------

                            MITCHAM INDUSTRIES, INC.
           (Name of small business issuer as specified in its charter)

          TEXAS                                                76-0210849
(State or other jurisdiction of                              (I.R.S. Employer
Incorporation or organization)                              Identification No.)

                             44000 HIGHWAY 75 SOUTH
                             HUNTSVILLE, TEXAS 77340
                    (Address of principal executive offices)

                                 (409) 291-2277
                           (Issuer's telephone number)

                              -------------------

         Check whether the issuer (1) has filed all reports required to be filed
by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or
for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days. 
Yes X  No
   ---   ---

         State the number of shares outstanding of each of the issuer's classes
of common equity, as of the latest practicable date: 7,510,759 shares of Common
Stock, $.01 par value, were outstanding as of November 24, 1997.

Transitional Small Business Disclosure Format (check one):   Yes     No X
                                                                ---    ---


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<PAGE>   2

                            MITCHAM INDUSTRIES, INC.

                                      INDEX

PART I.  FINANCIAL INFORMATION

Item 1   Financial Statements.............................................   3

Item 2   Management's Discussion and Analysis of Financial Condition 
         and Results of Operations........................................   7


PART II. OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K.................................  10

         Signature........................................................  10



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<PAGE>   3
PART I.  FINANCIAL INFORMATION
ITEM 1.  FINANCIAL STATEMENTS

                            MITCHAM INDUSTRIES, INC.
                           CONSOLIDATED BALANCE SHEETS
                                 (IN THOUSANDS)

<TABLE>
<CAPTION>
                                     ASSETS
                                                                  October 31,   January 31,
                                                                     1997           1997
                                                                  -----------   -----------
<S>                                                                 <C>            <C>    
CURRENT ASSETS:
    Cash                                                            $ 3,819        $   301
    Accounts receivable, net                                         10,366          3,598
    Installment trade receivables                                     3,894          1,141
    Inventory                                                         1,527            473
    Prepaid expenses and other current assets                            93            100
    Income taxes recoverable                                            177             --
                                                                    -------        -------
         Total current assets                                        19,876          5,613
                                                                    -------        -------
    Seismic equipment lease pool, net                                37,450         17,963
    Property and equipment, net                                         782            619
    Other assets                                                         --             98
                                                                    -------        -------
         Total assets                                               $58,108        $24,293
                                                                    =======        =======

                      LIABILITIES AND SHAREHOLDERS' EQUITY
CURRENT LIABILITIES:
     Notes payable to bank                                               --            999
     Current installments of long-term debt                              --            938
     Accounts payable                                                16,040          1,941
     Income taxes payable                                                --            267
     Deferred income taxes payable                                      113            902
     Accrued liabilities and other current liabilities                1,744            685
                                                                    -------        -------
         Total current liabilities                                   17,897          5,732
                                                                    -------        -------
LONG-TERM DEBT, NET OF CURRENT INSTALLMENTS                              --          2,674
DEFERRED INCOME TAXES                                                 1,257            645
                                                                    -------        -------
         Total liabilities                                           19,154          9,051
                                                                    -------        -------

SHAREHOLDERS' EQUITY:
         Preferred stock, $1.00 par value; 1,000,000
            shares authorized; none issued and outstanding               --             --
         Common stock, $.01 par value; 20,000,000 shares 
            authorized; 7,510,759 and 4,474,880 shares, 
            respectively, issued and outstanding                         75             45
         Additional paid-in capital                                  27,607          8,819
         Retained earnings                                           11,264          6,378
      Cumulative translation adjustment                                   8             --
                                                                    -------        -------
         Total shareholders' equity                                  38,954         15,242
                                                                    -------        -------
         Total liabilities and shareholders' equity                 $58,108        $24,293
                                                                    =======        =======
</TABLE>


                            See accompanying notes.


                                        3

<PAGE>   4

                            MITCHAM INDUSTRIES, INC.
                       CONSOLIDATED STATEMENTS OF INCOME
                 (IN THOUSANDS EXCEPT SHARE AND PER SHARE DATA)

<TABLE>
<CAPTION>
                                                            Three months                     Nine months
                                                          ended October 31,                ended October 31,
                                                    ---------------------------      ---------------------------
                                                        1997            1996             1997            1996
                                                    -----------     -----------      -----------     -----------
<S>                                                 <C>             <C>              <C>             <C>        
REVENUES:
         Leases of seismic equipment                $     4,300     $     2,410      $    10,901     $     5,356
         Sales of seismic equipment                       5,771             610           15,391           2,007
                                                    -----------     -----------      -----------     -----------
                  Total revenues                         10,071           3,020           26,292           7,363
                                                    -----------     -----------      -----------     -----------

COSTS AND EXPENSES:
         Seismic equipment subleases                         65              --              238             111
         Sales of seismic equipment                       4,898             367           12,666           1,261
         General and administrative                         867             685            2,189           1,199
         Provision for doubtful accounts                    410              --              709             418
         Depreciation                                     1,313             865            3,919           1,951
                                                    -----------     -----------      -----------     -----------
                  Total costs and expenses                7,553           1,917           19,721           4,940
                                                    -----------     -----------      -----------     -----------
OPERATING INCOME                                          2,518           1,103            6,571           2,423
                                                    -----------     -----------      -----------     -----------

OTHER INCOME (EXPENSE):
         Interest, net                                       92             (42)             232            (170)
         Other, net                                         365              50              586             219
                                                    -----------     -----------      -----------     -----------
                  Total other income (expenses)             457               8              818              49
                                                    -----------     -----------      -----------     -----------


INCOME BEFORE INCOME TAXES                                2,975           1,111            7,389           2,472

PROVISION FOR INCOME TAXES                                1,002             366            2,503             854
                                                    -----------     -----------      -----------     -----------

NET INCOME                                          $     1,973     $       745      $     4,886     $     1,618
                                                    ===========     ===========      ===========     ===========

Primary earnings per common and
     common equivalent share                        $      0.25     $      0.17      $      0.67     $      0.37
                                                    ===========     ===========      ===========     ===========

Primary shares used in computing earnings per
     average common and common equivalent
     share outstanding                                7,833,000       4,515,000        7,330,000       4,431,000
                                                    ===========     ===========      ===========     ===========
</TABLE>


                             See accompanying notes.


                                        4

<PAGE>   5
                            MITCHAM INDUSTRIES, INC.
                     CONSOLIDATED STATEMENTS OF CASH FLOWS
                                 (IN THOUSANDS)

<TABLE>
<CAPTION>
                                                                           Nine months
                                                                        ended October 31,
                                                                      ---------------------
                                                                        1997         1996
                                                                      --------      -------
<S>                                                                   <C>           <C>    
CASH FLOWS FROM OPERATING ACTIVITIES:

Net income                                                            $  4,886      $ 1,618
Adjustments to reconcile net income to net
     cash provided by operating activities:
         Trade accounts receivable                                      (8,912)      (1,158)
         Provision for doubtful accounts                                  (609)         268
         Accounts payable and other current liabilities                  4,513         (193)
         Depreciation                                                    3,919        1,951
         Deferred income taxes                                            (177)         666
         Other, net                                                     (1,382)        (540)
                                                                      --------      -------
              Net cash provided by operating activities                  2,238        2,612

CASH FLOWS FROM INVESTING ACTIVITIES:
     Purchases of seismic equipment held for lease                     (20,624)      (5,750)
     Proceeds from sale of lease pool equipment and 
         property and equipment                                          7,976           --
     Purchases of property and equipment                                  (279)        (131)
                                                                      --------      -------
         Net cash used in investing activities                         (12,927)      (5,881)

CASH FLOWS FROM FINANCING ACTIVITIES:
     Payment on short-term borrowings                                   (1,937)        (400)
     Proceeds from long-term debt                                           --        3,126
     Payments on long-term debt and capitalized lease obligations       (2,674)        (834)
     Proceeds from issuance of common stock, net of offering
         expenses                                                       18,818        4,070
                                                                      --------      -------
         Net cash provided by financing activities                      14,207        5,962

NET INCREASE IN CASH                                                     3,518        2,693
CASH, BEGINNING OF PERIOD                                                  301          637
                                                                      --------      -------
CASH, END OF PERIOD                                                   $  3,819      $ 3,330
                                                                      ========      =======

SUPPLEMENTAL CASH FLOW INFORMATION 
     Cash paid for:
         Interest                                                     $    143      $   289
         Taxes                                                           2,835          515
                                                                      ========      =======
     Equipment purchases in accounts payable                          $ 10,645      $ 3,009
                                                                      ========      =======
</TABLE>


                             See accompanying notes.


                                        5

<PAGE>   6

                            MITCHAM INDUSTRIES, INC.
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1.   BASIS OF PRESENTATION

     The consolidated financial statements of Mitcham Industries, Inc. and its
     wholly-owned subsidiary, Mitcham Canada Ltd. (the "Company") have
     been prepared by the Company, without audit, pursuant to the rules and
     regulations of the Securities and Exchange Commission. Certain information
     and footnote disclosures normally included in financial statements prepared
     in accordance with generally accepted accounting principles have been
     condensed or omitted pursuant to such rules and regulations, although the
     Company believes that the disclosures are adequate to make the information
     presented not misleading. These condensed financial statements should be
     read in conjunction with the financial statements and the notes thereto
     included in the Company's latest Annual Report to Shareholders and the
     Annual Report on Form 10-KSB for the year ended January 31, 1997. In the
     opinion of the Company, all adjustments, consisting only of normal
     recurring adjustments, necessary to present fairly the financial position
     as of October 31, 1997, and the results of operations and cash flows for
     the nine months ended October 31, 1997 and 1996 have been included. The
     foregoing interim results are not necessarily indicative of the results of
     the operations for the full fiscal year ending January 31, 1998.

2.   As discussed in the Company's Annual Report on Form 10-KSB for the fiscal
     year ended January 31, 1997, during March 1997 the Company completed the
     successful public offering of a total of 3,450,000 shares of its common
     stock, par value $0.01, of which 2,875,000 shares were sold by the Company
     and 575,000 shares were sold by the selling shareholders. The net proceeds
     to the Company from the offering (after deducting underwriting discounts
     and commissions and estimated expenses of the Offering) were approximately
     $18.2 million. Of the net proceeds, the Company used $4.3 million to pay
     outstanding debt owed to the Company's commercial lenders and $1.0 million
     for expenses related to the opening of the Company's Calgary, Alberta,
     Canada office. The Company plans to use the reminder of the net proceeds
     primarily to purchase additional 3-D seismic data acquisition equipment,
     improve computer inventory and tracking systems and for general corporate
     purposes.



                                        6

<PAGE>   7

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
         RESULTS OF OPERATIONS

         In the normal course of its business, in an effort to keep its
shareholders and the investing public informed about the Company's operations,
the Company may issue or make certain statements that are or contain
forward-looking statements. The words "expect," "believe," "anticipate,"
"estimate" and similar words generally identify forward-looking statements.
The following cautionary language applies to all such statements,
as well as any other statements in this report that are not based on historical
facts. Investors are cautioned that all forward-looking statements involve risks
and uncertainties and several factors could cause actual results to differ
materially from expected results reflected in the forward-looking statements.
Although the Company believes the expectations reflected in such forward-looking
statements are reasonable, it can give no assurance that such expectations will
prove to be correct.

         In particular, the Company may from time to time make forward-looking
statements relating to its revenue mix between seismic equipment sales and
leases and the related growth of each segment of the Company's business, future
capital expenditures and additions to the Company's lease pool, and prospects
for expansion, including international expansion, and related revenue growth.
The following factors, among others, could cause actual results to differ
materially from those reflected in forward-looking statements: 1) with respect
to its revenue mix and related growth of each segment of the Company's business,
uncertainties regarding customer determinations to lease versus purchase seismic
equipment and dependence upon suppliers; 2) with respect to future capital
expenditures and additions to the Company's lease pool, uncertainties regarding
continued available capital and regarding customer demand that would warrant
such expenditures and additions, and dependence upon third party suppliers; and
3) with respect to prospects for expansion, including international expansion,
and related revenue growth, uncertainties regarding availability of and
customers' demand for different types of seismic equipment as they are added to
the lease pool, uncertainties associated with international expansion, including
political, social and economic instability, exchange rate fluctuations and
foreign governmental regulations, and uncertainties regarding the continued
demand for the Company's services.

OVERVIEW

         The Company leases and sells seismic equipment primarily to seismic
data acquisition companies and oil and gas companies conducting land and
transition zone seismic surveys worldwide. The Company provides short-term
leasing of seismic equipment to meet a customer's requirements and offers
maintenance and support during the lease term. All leases at October 31, 1997
were for a term of one year or less. Seismic equipment held for lease is carried
at cost, net of accumulated depreciation.

         Revenues from foreign customers totaled $4.6 million for the third
quarter of fiscal 1998 and $1.6 million for the comparable prior year period,
increasing to $15.0 million for the nine months ended October 31, 1997 
as compared to $4.0 million for the same prior year period. While most of 
the Company's transactions with foreign customers are denominated in United



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<PAGE>   8
States dollars, some of the Company's transactions with Canadian customers are
denominated in Canadian dollars. The Company has not been subject to material
gains or losses resulting from currency fluctuations and has not engaged in
currency hedging activities.

SEASONALITY

         Historically, seismic equipment leasing has been susceptible to weather
patterns in certain geographic regions. There is some seasonality to the
Company's lease revenues from customers operating in Canada, where a significant
percentage of seismic survey activity occurs in the winter months, from October
through March. During the months in which the weather is warmer, certain areas
are not accessible to trucks, earth vibrators and other heavy equipment because
of the unstable terrain. This seasonal leasing activity by the Company's
Canadian customers has historically resulted in increased lease revenues in the
Company's first and fourth quarters.

RESULTS OF OPERATIONS

         For The Three Months ended October 31, 1997 Compared with the Three
         Months Ended October 31, 1996

         Revenues of $10.1 million for the three months ended October 31, 1997
increased 233% over revenues of $3.0 million for the same prior year period.
Leasing services generated revenues of $4.3 million for the three months ended
October 31, 1997, a $1.9 million, or 78% increase, compared to leasing revenues
for the same prior year period. This increase reflected additions to the
equipment lease pool throughout fiscal 1997 and the first three quarters of
fiscal 1998. Seismic equipment sales for the three months ended October 31, 1997
were $5.8 million, an increase of $5.2 million, or 846%, from $610,000 for
the same prior year period. The increase in sales was due primarily to the
exercise of purchase option contracts in the period.

         Sublease costs increased by $65,000 and depreciation, which related
primarily to equipment available for lease, increased by $448,000 or, 52%, due 
to an increase in the equipment lease pool, resulting in an increase in net 
leasing revenues of $1.4 million.

         Gross margins on seismic equipment sales were 15% and 40% for the three
months ended October 31, 1997 and 1996, respectively. Gross margins decreased
substantially in the nine months ended October 31, 1997 because the Company sold
primarily newer technology equipment when customers exercised purchase options
on leased equipment that had only recently been purchased and added to the
Company's equipment lease pool. In the same prior year period and in the past,
the Company sold primarily older, fully depreciated equipment, yielding
significantly greater margins.

         General and administrative expenses increased $182,000, or 27% for the
three months ended October 31, 1997 as compared to the same prior year period.
Although general and administrative expenses increased, due in part to increased
personnel costs and costs associated with the office in Canada, general and
administrative expenses decreased as a percent of total revenues from 23% to 9%
between the two periods.



                                        8

<PAGE>   9

         The Company's provision for doubtful accounts expense increased to 
$410,000 for the three months ended October 31, 1997 from zero in the same 
prior year period. The increase was a result of additional provisions for the
allowance account in connection with the bankruptcy filing of one of the
Company's customers, Grant Geophysical, Inc. ("Grant").

         Net income for the three months ended October 31, 1997 was $2.0 
million, which increased by $1.2 million, or 165%, as compared to the same prior
year period.

         For the Nine Months ended October 31, 1997 Compared with the Nine
         Months Ended October 31, 1996

         Revenues of $26.3 million for the nine months ended October 31, 1997
increased 257% over revenues of $7.4 million for the same prior year period.
Leasing services generated revenues of $10.9 million for the nine months ended
October 31, 1997, a $5.5 million, or 104% increase, compared to leasing revenues
for the same prior year period. This increase reflected additions to the
equipment lease pool throughout fiscal 1997 and the first three quarters of
fiscal 1998. Seismic equipment sales for the nine months ended October 31, 1997
were $15.4 million, an increase of $13.4 million, or 667%, from $2.0 million for
the same prior year period. The increase in sales was due primarily to the
exercise of purchase option contracts in the period totaling $12.0 million.

         The Company's sublease costs increased by $127,000, or 114%, and 
depreciation, which related primarily to equipment available for lease,
increased by $2.0 million, and 101%, due to an increase in the equipment lease
pool, resulting in an increase in net leasing revenues of $3.5 million.

         Gross margins on seismic equipment sales were 18% and 37% for the nine
months ended October 31, 1997 and 1996, respectively. Gross margins decreased
substantially in the nine months ended October 31, 1997 because the Company sold
primarily newer equipment when customers exercised purchase options on leased
equipment that had only recently been purchased and added to the Company's
equipment lease pool. In the same prior year period and in the past, the Company
sold primarily older, fully depreciated equipment, yielding significantly
greater margins.

         General and administrative expenses increased $990,000, or 83% for the
nine months ended October 31, 1997 as compared to the same prior year period.
Although general and administrative expenses increased, due in part to increased
personnel costs and costs associated with the office in Canada, general and
administrative expenses decreased as a percent of total revenues from 16% to 8%
between the two periods.

         The Company's provision for doubtful accounts expense increased to
$709,000 for the nine months ended October 31, 1997 from $418,000 in the same
prior year period. The increase was a result of additional provisions for the
allowance account in connection with the bankruptcy filing of Grant. The
provision for doubtful accounts expense was 3% of total revenue in the nine
months ended October 31, 1997, as compared to 6% of total revenues in the same
prior year period. As of October 31, 1997, the Company's allowance for doubtful
accounts was $891,000. See "-- Liquidity and Capital Resources."

         Net income for the nine months ended October 31, 1997 was $4.9 
million, which increased by $3.3 million, or 202%, as compared to the same prior
year period.

LIQUIDITY AND CAPITAL RESOURCES

         As of October 31, 1997, the Company had net working capital of
approximately $2.0 million and $5.0 million of availability under its bank
credit facilities. Net cash provided by operating activities for the nine months
ended October 31, 1997 decreased by $374,000 as compared to the same prior year
period, primarily as a result of an increase in trade accounts receivable. At
October 31, 1997, the Company had trade accounts receivables of $2.9 million
that were more than 90 days past due, with four customers owing an aggregate of
$1.5 million of such amount. As of such date, the Company's allowance for
doubtful accounts was $891,000. In addition, at such date, the Company had
receivables due from one customer of approximately $539,000, $449,000 of which
was more than 12 months past due.

         Grant's plan of reorganization was approved by the bankruptcy court on
September 30, 1997. As of October 31, 1997, the Company had received payments
from Grant totaling $1.2 million, which represents final settlement on the
amounts owed the Company representing post-bankruptcy petition claims of
approximately $1.6 million. The Company expects to collect one-half of
pre-bankruptcy petition claims which total approximately $755,000, prior to
fiscal year end. All of the approximately $750,000 that will not be collected
from Grant has been written off. The Company is currently leasing seismic
equipment to Grant.

         During March 1997, the Company completed a public offering of 3,450,000
shares of its Common Stock, of which 2,875,000 shares were sold by the Company
and 575,000 shares were sold by selling shareholders. The net proceeds to the
Company from the offering (after deducting underwriting discounts and
commissions and estimated expenses of the offering) were approximately $18.2
million. The net proceeds were used to purchase additional 3-D seismic data
acquisition equipment, to pay outstanding debt to its commercial lender under a
revolving line of credit and a term loan and for certain other purposes.

         The Company has filed a registration statement with the Securities and
Exchange Commission for an offering (the "Proposed Offering") of 1,850,000
shares of common stock, of which 50,000 shares are being sold by selling
shareholders. Proceeds from the offering will be used to purchase additional
seismic equipment for the Company's lease pool and for general corporate
purposes, including working capital.

         The Company has established a revolving line of credit with Bank One,
Texas, N.A. ("Bank One") of up to $4.0 million (the "Equipment Revolver") to be
used solely for short-term financing of up to 75% of the seismic equipment
purchased by the Company for approved lease/purchase contracts, and a term loan
of $1.0 million (the "Term Loan") to be used solely for long-term financing of
up to 80% of the purchase price of other seismic equipment. Interest on the
Equipment Revolver and the Term Loan accrues at a floating rate of interest
equal to the Base Rate plus 0.5%. Interest on amounts advanced under the
Equipment Revolver is payable monthly, and the principal amount is due six
months after the date of the initial advance; provided, however, that if the
lessee under a lease/purchase contract does not purchase the



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<PAGE>   10

seismic equipment subject to the lease, and there has been no default (as
defined) under the lease, then the Company may extend the maturity date for an
additional 18 months (the "Extended Term"). In such event, the principal and
interest on the amount advanced under the Equipment Revolver would be payable in
ratable monthly installments over the Extended Term. Interest on and the
principal amount of the Term Loan is payable in ratable monthly installments
over a two-year period through and including January 1999. At October 31, 1997,
the Company had not drawn any amounts under the Equipment Revolver or the Term
Loan.

         The Company has obtained a commitment from Bank One to replace the
Equipment Revolver and the Term Loan with a working capital revolving line of
credit of up to $15 million. Interest on advances under the line of credit will
be payable monthly at a variable rate of up to LIBOR plus 2.75% with principal
due two years from the date of the establishment of the line. Advances will be
limited to 80% of the eligible accounts receivable and 50% of all eligible lease
pool equipment.

         As of October 31, 1997, capital expenditures for fiscal year 1998
totaled approximately $31.5 million. The Company has budgeted capital
expenditures of $18.3 million for the remainder of fiscal 1998 and $25.0 million
for fiscal 1999. Included in these budgeted amounts is approximately $27 million
of seismic equipment which the Company has ordered from the manufacturers and
for which the Company had obtained future lease commitments. At October 31,
1997, the Company had satisfied or exceeded the minimum purchase requirements
for the period ended May 1998 under its Exclusive Lease Referral Agreement with
Input/Output, Inc. (the "I/O Agreement"), and had exceeded the minimum purchase
requirements under its Exclusive Lease Referral Agreement with Georex, Inc., one
of the Sercel subsidiaries of Compagnie General de Geophysique. The remaining
$4.7 million of seismic equipment required to be purchased under the I/O
Agreement through May 2000 is included in the Company's fiscal 1998 and 1999
budget capital expenditures.  Management believes that the net proceeds from the
Proposed Offering, cash provided by operations and funds available from its
commercial lenders will be sufficient to fund its operations and budgeted
capital expenditures for the remainder of fiscal 1998 and 1999.

PART II.   OTHER INFORMATION

ITEM 6.    EXHIBITS AND REPORTS ON FORM 8-K

           (a)  Exhibits

                Exhibit 11:  Computation of Earnings Per Common and Common
                Equivalent Share for the nine months ended October 31, 1997 and
                1996.

           (b)  Reports on Form 8-K

                No reports on Forms 8-K were filed during the quarter ended
                October 31, 1997. 
                                                                               

                                    SIGNATURE

In accordance with the requirements of the Securities Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

         Date: November 26, 1997

                                         MITCHAM INDUSTRIES, INC.



                                             /s/ ROBERTO RIOS
                                         ------------------------------------
                                         ROBERTO RIOS,
                                         VICE-PRESIDENT - FINANCE, SECRETARY AND
                                         TREASURER
                                         (AUTHORIZED OFFICER AND PRINCIPAL 
                                         ACCOUNTING OFFICER)



                                       10