-----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,
 lcLjsoEoRRlFmy8hJ1KfGTynC3CZpAZfSkggnnx+ZdoPiw+ZyxUzAYSfcQnjpCxX
 JmgpR7HWE6Z8rRIUV7IBnw==

<IMS-DOCUMENT>0000950168-94-000009.txt : 19940121
<IMS-HEADER>0000950168-94-000009.hdr.sgml : 19940121
ACCESSION NUMBER:		0000950168-94-000009
CONFORMED SUBMISSION TYPE:	S-3/A
PUBLIC DOCUMENT COUNT:		7
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:		S-3/A
		SEC ACT:		33
		SEC FILE NUMBER:	033-51571
		FILM NUMBER:		94501993

	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>000095016894000009-001-seq1-s-3-a.txt
<DESCRIPTION>S-3/A 89093
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>2
<FILENAME>000095016894000009-002-seq2-ex-4.txt
<DESCRIPTION>EXHIBIT 4.3.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>3
<FILENAME>000095016894000009-003-seq3-ex-4.txt
<DESCRIPTION>EXHIBIT 4.3.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>4
<FILENAME>000095016894000009-004-seq4-ex-5.txt
<DESCRIPTION>EXHIBIT 5.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-12
<SEQUENCE>5
<FILENAME>000095016894000009-005-seq5-ex-12.txt
<DESCRIPTION>EXHIBIT 12.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>6
<FILENAME>000095016894000009-006-seq6-ex-24.txt
<DESCRIPTION>EXHIBIT 24.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25
<SEQUENCE>7
<FILENAME>000095016894000009-007-seq7-ex-25.txt
<DESCRIPTION>EXHIBIT 25.2
</DOCUMENT>
</SUBMISSION>