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Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
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 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 QL3Bpu6JNFDJP4zbFwXcBWAsROLfEj2UZi2HpncE2Ee8ihRpvpuHURB3zOieCd90
 4xWKqAMEcqOUx5N42LfFNw==

<IMS-DOCUMENT>0000950168-94-000007.txt : 19940121
<IMS-HEADER>0000950168-94-000007.hdr.sgml : 19940121
ACCESSION NUMBER:		0000950168-94-000007
CONFORMED SUBMISSION TYPE:	8-A12B
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19940120

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:		8-A12B
		SEC ACT:		34
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		94501991

	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>8-A12B
<SEQUENCE>1
<DESCRIPTION>FORM 8-A
<TEXT>

               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549

                            FORM 8-A

                                                 

        FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES
            PURSUANT TO SECTION 12(b) OR 12(g) OF THE
                 SECURITIES EXCHANGE ACT OF 1934


                         Bowater Incorporated              
     (Exact Name of Registrant as Specified In Its Charter)

             Delaware                           62-0721803       
(State of Incorporation or Organization)     
                                                            (I.R.S. Employer
                                                            Identification No.)
55 East Camperdown Way
P.O. Box 1028
Greenville, South Carolina                       29602           
(Address of Principal Executive Offices)       (Zip Code)


SECURITIES TO BE REGISTERED PURSUANT TO SECTION 12(b) OF THE ACT:
     Title of Each Class to           Name of Each Exchange on Which 
      be so registered:              Each Class is to be
                                           Registered:                

Depositary Shares, each                        New York Stock Exchange   
  representing one-fourth of a share                         
  of _____% PRIDES, 
  Series B Convertible Preferred Stock,
  par value $1 per share



SECURITIES TO BE REGISTERED PURSUANT TO SECTION 12(g) OF THE ACT:
                        (Title of class)
                              None


                     INFORMATION REQUIRED IN
                     REGISTRATION STATEMENT

ITEM 1:  Description of Registrant's Securities to be Registered.

     The information to be contained in the Company's Prospectus
to be filed pursuant to Rule 424(b) under the Securities Act of
1933, as amended, with respect to the registration statement of
Bowater Incorporated (the "Company") on Form S-3, File No. 33-
51569, as amended to date (the "S-3") under the headings "Market
Price of Common Stock", "Description of Capital Stock",
"Description of PRIDES" and "Description of Depositary Shares" is
incorporated herein by reference.

ITEM 2:  Exhibits

     1         Restated Certificate of Incorporation of the
               Registrant, as amended to date:  incorporated by
               reference to Exhibit 4.2 to the S-3.

     1.1       Certificate of Designations, Preference and Rights
               of PRIDES, Series B Convertible Preferred Stock:
               incorporated by reference to Exhibit 4.3.1 to the
               S-3.

     1.2       Certificate of Designations, Preference and Rights
               of Series C Cumulative Preferred Stock:
               incorporated by reference to Exhibit 4.3.2 to the
               S-3.

     2         Bylaws of the Company (incorporated by reference
               to Exhibit 3.3 of the Company's Registration
               Statement No. 33-11228).

     3         Rights Agreement between the Company and Morgan
               Guaranty Trust Company of New York (incorporated
               by reference to Exhibit 4 to Current Report of the
               Company on Form 8-K dated April 22, 1986,
               Commission File No. 1-8712).

     3.1       Addendum to Rights Agreement substituting The Bank
               of New York as successor Rights Agent
               (incorporated by reference to Exhibit 4.5A to
               Annual Report of the Company on Form 10-K for
               1988, Commission File No. 1-8712).

     4         Deposit Agreement, by and among the Company, Trust
               Company Bank, as Depositary and the holders from
               time to time of the Depositary Receipts relating
               to the Company's __ % PRIDES, Series B Convertible
               Preferred Stock, together with form of Depositary
               Receipt as Exhibit A: incorporated by reference to
               Exhibit 4.6 to the S-3.



                   SIGNATURE


Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the Registrant has duly caused this
registration statement to be signed on its behalf by the
undersigned, thereto duly authorized.

                                         BOWATER INCORPORATED


                         By: /s/ David G. Maffucci

                         Name: David G. Maffucci            

                         Title: Vice President - Treasurer

                         Date:                              



</TEXT>
</DOCUMENT>
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