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                                                                EXHIBIT 23

                        INDEPENDENT AUDITORS' CONSENT





The Board of Directors
Bowater Incorporated

We consent to the use of our report dated February 7, 1997, on the financial
statements of Bowater Incorporated (the "Company") for the three-year period
ended December 31, 1996, incorporated herein by reference, which report appears
in the December 31, 1996, annual report on Form 10-K of Bowater Incorporated,
and to our report dated June 6, 1997, on the financial statements of the
Bowater Incorporated/Carolina Division Hourly Employees' Savings Plan (the
"Plan") for the two years ended December 31, 1996, incorporated herein by
reference, which report appears in the December 31, 1996, annual report on Form
11-K of the Plan.


                                                     /s/
                                                     -------------------------
                                                     KPMG Peat Marwick LLP



Greenville, South Carolina                           
December 2, 1997                                     












