

                          POWER OF ATTORNEY

                        BOWATER INCORPORATED


         KNOW ALL MEN BY THESE PRESENTS, that I the undersigned, a director 
or officer of BOWATER INCORPORATED, a Delaware corporation (the "Company"), 
do hereby constitute and appoint DAVID G. MAFFUCCI and WENDY C. SHIBA, and 
each of them, with full power to act without the other, as my true and lawful 
attorney-in-fact and agent, with full and several power of substitution and 
resubstitution, for and in my name, place and stead, in any and all 
capacities, to sign a Registration Statement and any and all amendments 
(including post-effective amendments) to said Registration Statement, and to 
file the same, with all exhibits thereto, and other documents in connection 
therewith, with the Securities and Exchange Commission, granting unto said 
attorneys-in-fact and agents, and each of them, full power and authority to do 
and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as I might
or could in person, hereby ratifying and confirming all that said 
attorneys-in-fact and agents, or any of them, or their or his or her substitute
or substitutes, may lawfully do or cause to be done by virtue thereof.


          IN WITNESS WHEREOF, I have hereunto executed this instrument this 
        day of            , 1994.


                                           /s/ Robert C. Lancaster
                                          -----------------------------------































































                          POWER OF ATTORNEY

                         BOWATER INCORPORATED

           KNOW ALL MEN BY THESE PRESENTS, that I the undersigned, a director
or officer of BOWATER INCORPORATED, a Delaware corporation (the "Company"), 
do hereby constitue and appoint DAVID G. MAFFUCCI and WENDY C. SHIBA, and
each of them, with full power to act without the other, as my true and lawful
attorney-in-fact and agent, with full and several power of substitution and
resubstitution, for and in my name, place and stead, in any and all 
amendments (including post-effective amendments) to said Registration 
Statement, and to file the same, with all exhibits thereto, and other documents
in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and 
authority to do and perform each every act and thing requisite and necessary
to be done in and about the premises, as fully to all intents and purposes
as I might or could in person, hereby ratifying and confirming all that
said attorneys-in-fact and agents, or any of them, or their or his or her
substitutes, may lawfully do or cause to be done by virtue thereof.

           IN WITNESS WHEREOF, I have hereunto executed this instrument 
this        day of                  , 1994.




                                        /s/ R. D. McDonough
                                        ---------------------------











                      POWER OF ATTORNEY
   
                    BOWATER INCORPORATED

    KNOW ALL MEN BY THESE PRESENTS, that I the undersigned, a director or 
officer of BOWATER INCORPORATED, a Delaware corporation (the "Company"), 
do hereby constitute and appoint DAVID G. MAFFUCCI and WENDY C. SHIBA, and 
each of them, with full power to act without the other, as my true and lawful 
attorney-in-fact and agent, with full and several power of substitution 
and resubstitution, for and in my name, place and stead, in any and all 
capacities, to sign a Registration Statement and any and all amendments 
(including post-effective amendments) to said Registration Statement, and 
to file the same, with all exhibits thereto, and other documents in connection 
therewith, with the Securities and Exchange Commission, granting unto said 
attorneys-in-fact and agents, and each of them, full power and authority to 
do and perform each and every act and thing requisite and necessary to be done 
in and about the premises, as fully to all intents and purposes as I might or 
could in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them, or their or his or her substitute
or substitutes, may lawfully do or cause to be done by virtue thereof.


    IN WITNESS WHEREOF, I have hereunto executed this instrument this      
day of           , 1994.



                                    /s/ A. P. Gammie
                                    ------------------------
















                        POWER OF ATTORNEY

                       BOWATER INCORPORATED

    KNOW ALL MEN BY THESE PRESENTS, that I the undersigned, a director or 
officer of BOWATER INCORPORATED, a Delaware corporation (the "Company"), 
do hereby constitute and appoint DAVID G. MAFFUCCI and WENDY C. SHIBA, and 
each of them, with full power to act without the other, as my true and 
lawful attorney-in-fact and agent, with full and several power of 
substitution and resubstitution, for and in my name, place and stead, 
in any and all capacities, to sign a Registration Statement and any 
and all amendments (including post-effective amendments) to said 
Registration Statement, and to file the same, with all exhibits thereto, 
and other documents in connection therewith, with the Securities and Exchange 
Commission, granting unto said attorneys-in-fact and agents, and each 
of them, full power and authority to do and perform each and every act 
and thing requisite and necessary to be done in and about the premises, 
as fully to all intents and purposes as I might or could in person, hereby 
ratifying and confirming all that said attorneys-in-fact and agents, or any 
of them, or their or his or her substitute or substitutes, may lawfully 
do or cause to be done by virtue thereof.

    IN WITNESS WHEREOF, I have hereunto executed this instrument this     
day of          , 1994.




                                        /s/ Michael Nocito
                                        -------------------------



