-----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,
 mynw3Xe8GzVPDzf7K1zM8n+k1v3wyljUI++EQXLwG35RvjFf5jhIPq2nzDArEZ5t
 p9BC0PHXpidZjHvWpELrCg==

<IMS-DOCUMENT>0000950168-94-000043.txt : 19940216
<IMS-HEADER>0000950168-94-000043.hdr.sgml : 19940216
ACCESSION NUMBER:		0000950168-94-000043
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		7
CONFORMED PERIOD OF REPORT:	19940201
ITEM INFORMATION:		7
FILED AS OF DATE:		19940215

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-K
		SEC ACT:		34
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		94508965

	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-K
<SEQUENCE>1
<FILENAME>000095016894000043-001-seq1-8-k.txt
<DESCRIPTION>8-K 89305
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>2
<FILENAME>000095016894000043-002-seq2-ex-1.txt
<DESCRIPTION>EXHIBIT 1.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>3
<FILENAME>000095016894000043-003-seq3-ex-1.txt
<DESCRIPTION>EXHIBIT 1.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>4
<FILENAME>000095016894000043-004-seq4-ex-4.txt
<DESCRIPTION>EXHIBIT 4.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>5
<FILENAME>000095016894000043-005-seq5-ex-4.txt
<DESCRIPTION>EXHIBIT 4.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>6
<FILENAME>000095016894000043-006-seq6-ex-4.txt
<DESCRIPTION>EXHIBIT 4.3
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-4
<SEQUENCE>7
<FILENAME>000095016894000043-007-seq7-ex-4.txt
<DESCRIPTION>EXHIBIT 4.4
</DOCUMENT>
</SUBMISSION>