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                                                                    EXHIBIT 24.1
                         INDEPENDENT AUDITORS' CONSENT
The Board of Directors
Bowater Incorporated
   
     The audits referred to in our report dated February 12, 1993, included the
related financial statement schedules as of December 31, 1992, and for each of
the years in the three-year period ended December 31, 1992 incorporated by
reference in the registration statement (as amended). These financial statement
schedules are the responsibility of the Company's management. Our responsibility
is to express an opinion on these financial statement schedules based on our
audits. In our opinion, such financial statement schedules, when considered in
relation to the basic consolidated financial statements taken as a whole,
present fairly in all material respects the information set forth therein.
    
     We consent to the use of our reports incorporated herein by reference and
to the reference to our firm under the headings Selected Financial and Operating
Data and Experts in the prospectus.
     Our report covering the December 31, 1992 financial statements refers to
accounting changes regarding the Company's adoption of the provisions of the
Financial Accounting Standards Board's Statement on Financial Accounting
Standards No. 106, Employers' Accounting for Postretirement Benefits Other Than
Pensions, and Statement of Financial Accounting Standards No. 109, Accounting
for Income Taxes, in 1992.
                                         KPMG PEAT MARWICK
   
Greenville, SC
January 17, 1994
    
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