-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
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 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 nWnO9yESubrORylOclqj4s5EUlLyASYIDv3/rGzzE8LEusOm7vn48mfkXEyz5tnp
 XpSnxJEFmdPsDkoF4Dt0uA==

<IMS-DOCUMENT>0000950168-94-000102.txt : 19940404
<IMS-HEADER>0000950168-94-000102.hdr.sgml : 19940404
ACCESSION NUMBER:		0000950168-94-000102
CONFORMED SUBMISSION TYPE:	10-K
PUBLIC DOCUMENT COUNT:		20
CONFORMED PERIOD OF REPORT:	19931231
FILED AS OF DATE:		19940331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOWATER INC
		CENTRAL INDEX KEY:			0000743368
		STANDARD INDUSTRIAL CLASSIFICATION:	2621
		IRS NUMBER:				620721803
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-K
		SEC ACT:		34
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		94519745

	BUSINESS ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
		BUSINESS PHONE:		8032717733
</IMS-HEADER>
<DOCUMENT>
<TYPE>10-K
<SEQUENCE>1
<FILENAME>000095016894000102-001-seq1-10-k.txt
<DESCRIPTION>BOWATER 10-K 89495.1 3-30-94
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>2
<FILENAME>000095016894000102-002-seq2-ex-10.txt
<DESCRIPTION>EXHIBIT 10.2.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>3
<FILENAME>000095016894000102-003-seq3-ex-10.txt
<DESCRIPTION>EXHIBIT 10.3.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>4
<FILENAME>000095016894000102-004-seq4-ex-10.txt
<DESCRIPTION>EXHIBIT 10.4
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>5
<FILENAME>000095016894000102-005-seq5-ex-10.txt
<DESCRIPTION>EXHIBIT 10.6
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>6
<FILENAME>000095016894000102-006-seq6-ex-10.txt
<DESCRIPTION>EXHIBIT 10.7
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>7
<FILENAME>000095016894000102-007-seq7-ex-10.txt
<DESCRIPTION>EXHIBIT 10.7.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>8
<FILENAME>000095016894000102-008-seq8-ex-10.txt
<DESCRIPTION>EXHIBIT 10.8
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>9
<FILENAME>000095016894000102-009-seq9-ex-10.txt
<DESCRIPTION>EXHIBIT 10.8.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>10
<FILENAME>000095016894000102-010-seq10-ex-10.txt
<DESCRIPTION>EXHIBIT 10.9
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>11
<FILENAME>000095016894000102-011-seq11-ex-10.txt
<DESCRIPTION>EXHIBIT 10.9.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>12
<FILENAME>000095016894000102-012-seq12-ex-10.txt
<DESCRIPTION>EXHIBIT 10.9.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>13
<FILENAME>000095016894000102-013-seq13-ex-10.txt
<DESCRIPTION>EXHIBIT 10.10
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>14
<FILENAME>000095016894000102-014-seq14-ex-10.txt
<DESCRIPTION>EXHIBIT 10.10.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>15
<FILENAME>000095016894000102-015-seq15-ex-10.txt
<DESCRIPTION>EXHIBIT 10.10.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>16
<FILENAME>000095016894000102-016-seq16-ex-10.txt
<DESCRIPTION>EXHIBIT 10.11
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>17
<FILENAME>000095016894000102-017-seq17-ex-10.txt
<DESCRIPTION>EXHIBIT 10.19.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>18
<FILENAME>000095016894000102-018-seq18-ex-10.txt
<DESCRIPTION>EXHIBIT 10.32.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-13
<SEQUENCE>19
<FILENAME>000095016894000102-019-seq19-ex-13.txt
<DESCRIPTION>EXHIBIT 13
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>20
<FILENAME>000095016894000102-020-seq20-ex-23.txt
<DESCRIPTION>EXHIBIT 23.1
</DOCUMENT>
</SUBMISSION>