
<PAGE>   1
                                                                      Exhibit 24
                              POWER OF ATTORNEY


     We, the undersigned directors of Bowater Incorporated, hereby severally
appoint Wendy C. Shiba, Anthony H. Barash and David G. Maffucci, each of them
singly, our true and lawful attorneys, with the full power of substitution, to
sign for us and in our names with respect to the  Registration Statements on
Form S-8 pertaining to (i) the Bowater Incorporated Salaried Employees' Savings
Plan, (ii) the Bowater Incorporated/Coated Paper and Pulp Division Hourly
Employees' Savings Plan and (iii) the Bowater Incorporated 1997 Stock Option
Plan, and any and all amendments to the Registration Statements, and generally
to do all such things in our names and on our behalf in our capacities as
directors to enable Bowater Incorporated to comply with the provisions of the
Securities Act of 1993, as amended, and all requirements of the Securities and
Exchange Commission, and all requirements of any other applicable law or
regulation, hereby ratifying and confirming our signatures as they may be
signed by our attorney to the Registration Statements and any and all
amendments thereto, including post-effective amendments.



SIGNATURE                       TITLE              DATE               
                                                                      
                                                                      
           /s/                  Director           November 19, 1997  
--------------------------                                            
Francis J. Aguilar                                                    
                                                                      
           /s/                  Director           November 19 , 1997 
--------------------------                                            
H. David Aycock                                                       
                                                                      
           /s/                  Director           November 19 , 1997 
--------------------------                                            
Richard Barth                                                         
                                                                      
           /s/                  Director           November 19 , 1997 
--------------------------                                            
Kenneth M. Curtis                                                     
                                                                      
                                Director                       , 1997 
--------------------------                         ------------           
Charles J. Howard                                                     
                                                                      
           /s/                  Director           November 19 , 1997 
--------------------------                                            
Donald R. Melville                                                    
                                                                      
           /s/                  Director           November 19 , 1997 
--------------------------                                            
John A. Rolls                                                         
                                                                      
           /s/                  Director           November 19 , 1997 
--------------------------
James L. Pate




