This paper presents the modeling and control of a hybrid wind-tidal turbine with hydraulic accumulator. The hybrid turbine captures the offshore wind energy and tidal current energy simultaneously and stores the excess energy in hydraulic accumulator prior to electricity generation. Two hydraulic pumps installed respectively in wind and tidal turbine nacelles are used to transform the captured mechanical energy into hydraulic energy. To extract the maximal power from wind and tidal current, standard torque controls are achieved by regulating the displacements of the hydraulic pumps. To meet the output power demand, a Proportion Integration Differentiation (PID) controller is designed to distribute the hydraulic energy between the accumulator and the Pelton turbine. A simulation case study based on combining a 5 MW offshore wind turbine and a 1 MW tidal current turbine is undertaken. Case study demonstrates that the hybrid generation system not only captures all the available wind and tidal energy and also delivers the desired generator power precisely through the accumulator damping out all the power fluctuations from the wind and tidal speed disturbances. Energy and exergy analyses show that the energy efficiency can exceed 100% as the small input speeds are considered, and the exergy efficiency has the consistent change trends with demand power. Further more parametric sensitivity study on hydraulic accumulator shows that there is an inversely proportional relationship between accumulator and hydraulic equipments including the pump and nozzle in terms of dimensions.