In most cases, the velocity profiles of tidal currents are expressed by the classical logarithmic (log) law, through which various important friction parameters, such as the friction velocity and roughness length, can be obtained conveniently. However, the power law is not used as much as the log law in tidal current surveys because of the difficulty in obtaining the friction parameters as well as the lack of a theoretical basis. Through theoretical improvements of the power law in recent years, its advantages have been validated based on measurements in pipe and river flows. For a better understanding of the power law in tidal flow, an assessment of the power law from three aspects, namely, the mean velocity profiles, the velocity gradient distribution and the Reynolds shearing stress distribution, is performed through a comparison with measurements within a tidal cycle, which are collected from some previous literature. The power law demonstrates a better correlation with the near-bed velocity profiles and gradient distribution compared with the log law. The auxiliary shearing stress distribution caused by tidal acceleration and deceleration can also be well described by the power law. Moreover, the relationships between the power index and other parameters, such as roughness length, Reynolds number and friction velocity, are investigated according to the tidal current profiles.