-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GUtjgV/dmNO9FiGwZzOAgtVFzWjyL1Q3SPzyOmP7AqKAAZCVyXyw0GQeG9Himj9v
 2ReLUEtxpEFOH7/5qV9chg==

<SEC-DOCUMENT>0000950168-97-002262.txt : 19970815
<SEC-HEADER>0000950168-97-002262.hdr.sgml : 19970815
ACCESSION NUMBER:		0000950168-97-002262
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	19970630
FILED AS OF DATE:		19970814
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOWATER INC
		CENTRAL INDEX KEY:			0000743368
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPER MILLS [2621]
		IRS NUMBER:				620721803
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		97661747

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>000095016897002262-001-seq1-10-q.txt
<DESCRIPTION>BOTWATER 10-Q
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>2
<FILENAME>000095016897002262-002-seq2-ex-10.txt
<DESCRIPTION>EXHIBIT 10.1
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>3
<FILENAME>000095016897002262-003-seq3-ex-10.txt
<DESCRIPTION>EXHIBIT 10.2
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>4
<FILENAME>000095016897002262-004-seq4-ex-27.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>