Abstract: Several field studies in bays and estuaries revealed pronounced subsurface maxima in the vertical profiles of the tidal current amplitude, or of its vertical shear, over the water column. However, the physical mechanism in behind was unclear yet. To gain fundamental understanding about these phenomena, a 1DV semi-analytical model is designed and analysed, with focus on the sensitivity of the vertical structure of tidal flow to formulations of space-dependent eddy viscosity. In this presentation, the new analytical solutions for tidal flow are used to explore their dependence on the degree of surface turbulence, the vertical shape of eddy viscosity in the upper part of the water column and the density stratification.