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Proc-Type: 2001,MIC-CLEAR
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<IMS-DOCUMENT>0000950168-94-000235.txt : 19940705
<IMS-HEADER>0000950168-94-000235.hdr.sgml : 19940705
ACCESSION NUMBER:		0000950168-94-000235
CONFORMED SUBMISSION TYPE:	11-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19931231
FILED AS OF DATE:		19940628

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:		11-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		94535989

	BUSINESS ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
		BUSINESS PHONE:		8032717733

	MAIL ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
</IMS-HEADER>
<DOCUMENT>
<TYPE>11-K
<SEQUENCE>1
<TEXT>








                                    FORM 11-K


               FOR ANNUAL REPORTS OF EMPLOYEE STOCK PURCHASED, SAVINGS

                 AND SIMILAR PLANS PURSUANT TO SECTION 15(d) OF THE

                           SECURITIES EXCHANGE ACT OF 1934





      (Mark One)
      [X]   ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE
      ACT OF 1934 [FEE REQUIRED]

      For the fiscal year ended                    December 31, 1993          
         

                                         OR

      [  ]  TRANSITION  REPORT  PURSUANT  TO  SECTION  15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934 [NO FEE REQUIRED]

      For the transition period from                        to                
         

      Commission file number                               


            A.    Full  title  of  the  plan  and  the address of the plan, if
      different from that of the issuer named below:

                BOWATER INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN


            B.    Name  of  issuer of the securities held pursuant to the plan
      and the address of its principal executive office:

                                BOWATER INCORPORATED
                                   P. O. Box 1028
                               55 East Camperdown Way
                               Greenville,  SC  29602



                                     SIGNATURES

      The Plan.   Pursuant  to the requirements of the Securities Exchange Act
      of  1934,  the  trustees  (or  other persons who administer the employee
      benefit  plan)  have  duly caused this annual report to be signed on its
      behalf by the undersigned hereunto duly authorized.





                BOWATER INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN
                                   (Name of Plan)


      Date 6/28/94                                          Phillip A. Temple 
      
                                                            Vice President - 
                                                            Human Resources
                                                            and Administration




<PAGE>





    ITEM 4.  PLAN FINANCIAL STATEMENTS AND SCHEDULES





         The  Bowater  Incorporated  Salaried Employees' Savings
    Plan  is  subject to the Employee Retirement Income Security
    Act  of 1974 ("ERISA") and prepares its financial statements
    and  schedules  in  accordance  with the financial reporting
    requirements  of ERISA.  These statements and schedules have
    been filed in paper format as an exhibit under cover of Form
    SE  on  June  27,  1994.   Included with the paper filing is
    Exhibit 23, Consent of Independent Auditors.
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