-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 YGRyf3EWY5elU8KuMcxvI1HbOZJ8d0k9xXrIqyKoJHUFql0SjrPs1AhmO6pf9Jt1
 Vskla0WDhgnJgYmuE6TWNQ==

<IMS-DOCUMENT>0000950168-94-000004.txt : 19940114
<IMS-HEADER>0000950168-94-000004.hdr.sgml : 19940114
ACCESSION NUMBER:		0000950168-94-000004
CONFORMED SUBMISSION TYPE:	S-3/A
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		19940113

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:		S-3/A
		SEC ACT:		33
		SEC FILE NUMBER:	033-51569
		FILM NUMBER:		94501336

	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>S-3/A
<SEQUENCE>1
<FILENAME>000095016894000004-001-seq1-s-3-a.txt
<DESCRIPTION>S-3/A AMENDMENT #1 1/13/94 #89020.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>2
<FILENAME>000095016894000004-002-seq2-ex-4.txt
<DESCRIPTION>EXHIBIT 4.3.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>3
<FILENAME>000095016894000004-003-seq3-ex-4.txt
<DESCRIPTION>EXHIBIT 4.3.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>4
<FILENAME>000095016894000004-004-seq4-ex-24.txt
<DESCRIPTION>EXHIBIT 24.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25
<SEQUENCE>5
<FILENAME>000095016894000004-005-seq5-ex-25.txt
<DESCRIPTION>EXHIBIT 25.2
</DOCUMENT>
</SUBMISSION>