A toss up between the Ribble and the Dee - the latter had a bigger tide of 10.2metres so I decided to visit it.  The tide was in at 12 noon and I arrived at 10am and managed to get a parking space on the promenade.  I had not been there 10 minutes and 2 Ringtail Hen Harriers and a Peregrine made an appearance.  One of the Harriers came in close as they both quartered the marsh looking for prey escaping the slowly rising water.  Redshank, Black-tailed Godwit, Snipe, Lapwing, Oystercatchers, Teal, Wigeon, Mallard, Little Egret, Shelduck and thousands of Pink-Footed Geese were also present along with the usual Gulls and Corvids.  An Egret landed before us, it was quite large and as I looked at it I thought  its got a yellow bill!  It was a Great White Egret and it gave very good views.  One of the RSPB volunteers spotted a Water Rail swimming across a channel and heading to the sea wall but it stopped seeing a long wall of humans and then took refuge in a drainage pipe.  Two mammals also swam across a channel, one which was a rat.  Gulls, Crows, Herons, Egrets and the Harriers probably had an easy feast but most people were surprised as there were very few mammals and the assumption was the population must have been decimated by the last high tides where people saw small mammals scurrying up walls and getting to any higher ground as the water level rises. 

200 metres away 8 Short-eared Owls were seen, a Fox had been stranded and a Kestrel caught at least 6 mice in a small time frame then storing them in a roof.  

After the High Tide I went to Burton marsh to see the Buff Bellied Pipit and Siberian Chiffchaffs - we did not have long to look but noticed Meadow Pipits, Linnets, Stonechats, Pied Wagtails, a Dunnock and a Robin but sadly it started to rain heavily.  A good day overall and I think I am now a Parkgate addict!

Here are some other peoples experiences:-

http://austinmorley.blogspot.co.uk/2014/01/03012014-parkgate-marsh.html

http://www.craigjoneswildlifephotography.co.uk/blog/articles/havoc-at-high-tide/2010021251/