<SUBMISSION>
<ACCESSION-NUMBER>0000950144-02-008830
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>9
<PERIOD>20020814
<ITEMS>9
<FILING-DATE>20020814
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>BOWATER INC
<CIK>0000743368
<ASSIGNED-SIC>2621
<IRS-NUMBER>620721803
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>001-08712
<FILM-NUMBER>02736874
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>55 EAST CAMPERDOWN WAY
<STREET2>P O BOX 1028
<CITY>GREENVILLE
<STATE>SC
<ZIP>29601
<PHONE>8642717733
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>55 EAST CAMPERDOWN WAY
<STREET2>P O BOX 1028
<CITY>GREENVILLE
<STATE>SC
<ZIP>29601
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>g77577ke8vk.txt
<DESCRIPTION>BOWATER INCORPORATED
<TEXT>
<PAGE>

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    FORM 8-K


                                 CURRENT REPORT
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of report (Date of earliest event reported)   August 14, 2002
                                                -------------------

                              BOWATER INCORPORATED
             (Exact name of registrant as specified in its charter)


Delaware                         1-8712                          62-0721803
(State or other               (Commission                      (IRS Employer
jurisdiction of               File Number)                     Identification
incorporation)                                                      No.)


                             55 East Camperdown Way
                                  P.O. Box 1028
                        Greenville, South Carolina 29602
               (Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code:  (864) 271-7733

(Former name or former address, if changed since last report):  Not applicable





<PAGE>


ITEM 9.  REGULATION FD DISCLOSURE.

         Earlier today (August 14, 2002) Bowater Incorporated filed its Amended
Annual Report on Form 10-K/A for the year ended December 31, 2001, its Amended
Quarterly Report on Form 10-Q/A for the period ended March 31, 2002, and its
Quarterly Report on Form 10-Q for the period ended June 30, 2002. In connection
with these filings the following statements (attached hereto as Exhibits 99.1
through 99.8) were furnished to the Securities and Exchange Commission.

(c)      Exhibits.

         o        Statement Under Oath of Principal Executive Officer dated
                  August 14, 2002.
         o        Statement Under Oath of Principal Financial Officer dated
                  August 14, 2002.
         o        Certification by Chief Executive Officer of Amended Annual
                  Report on Form 10-K/A for the year ended December 31, 2001.
         o        Certification by Chief Financial Officer of Amended Annual
                  Report on Form 10-K/A for the year ended December 31, 2001.
         o        Certification by Chief Executive Officer of Amended Quarterly
                  Report on Form 10-Q/A for the period ended March 31, 2002.
         o        Certification by Chief Financial Officer of Amended Quarterly
                  Report on Form 10-Q/A for the period ended March 31, 2002.
         o        Certification by Chief Executive Officer of Quarterly Report
                  on Form 10-Q for the period ended June 30, 2002.
         o        Certification by Chief Financial Officer of Quarterly Report
                  on Form 10-Q for the period ended June 30, 2002.



<PAGE>




                                   SIGNATURES

         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned, hereunto duly authorized.


                                        BOWATER INCORPORATED
                                        (Registrant)


Date:  August 14, 2002              By:   /s/ David G. Maffucci
                                        ------------------------------------
                                        Name: David G. Maffucci
                                        Title: Executive Vice President and
                                               Chief Financial Officer


<PAGE>


                                    EXHIBITS

         99.1     Statement Under Oath of Principal Executive Officer dated
                  August 14, 2002.
         99.2     Statement Under Oath of Principal Financial Officer dated
                  August 14, 2002.
         99.3     Certification by Chief Executive Officer of Amended Annual
                  Report on Form 10-K/A for the year ended December 31, 2001.
         99.4     Certification by Chief Financial Officer of Amended Annual
                  Report on Form 10-K/A for the year ended December 31, 2001.
         99.5     Certification by Chief Executive Officer of Amended Quarterly
                  Report on Form 10-Q/A for the period ended March 31, 2002.
         99.6     Certification by Chief Financial Officer of Amended Quarterly
                  Report on Form 10-Q/A for the period ended March 31, 2002.
         99.7     Certification by Chief Executive Officer of Quarterly Report
                  on Form 10-Q for the period ended June 30, 2002.
         99.8     Certification by Chief Financial Officer of Quarterly Report
                  on Form 10-Q for the period ended June 30, 2002.




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>g77577kexv99w1.txt
<DESCRIPTION>STATEMENT UNDER OATH - PRINCIPAL EXEC OFFICER
<TEXT>
<PAGE>


                                                                 EXHIBIT 99.1




STATEMENT UNDER OATH OF THE PRINCIPAL EXECUTIVE OFFICER OF BOWATER INCORPORATED
       REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Arnold M. Nemirow, Chairman, President and Chief Executive Officer of Bowater
Incorporated, state and attest that:

(1)  To the best of my knowledge, based upon a review of the covered reports of
     Bowater Incorporated, and, except as corrected or supplemented in a
     subsequent covered report:

         o        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

         o        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

(2) I have reviewed the contents of this statement with the Company's audit
committee.

(3) In this statement under oath, each of the following, if filed on or before
the date of this statement, is a "covered report":

         o        Annual Report on Form 10-K for the year ended December 31,
                  2001 of Bowater Incorporated;

         o        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Bowater Incorporated filed with
                  the Commission subsequent to the filing of the Form 10-K
                  identified above; and

         o        any amendments to any of the foregoing.


  /s/ Arnold M. Nemirow
------------------------------
 Arnold M. Nemirow
Chairman, President and                        Subscribed and sworn to
Chief Executive Officer                        before me this 14th day of
                                               August 2002.
 Date:   August 14, 2002                       /s/ Mary Ellen Shepherd
       -----------------------                 -----------------------
                                               Notary Public
                                               My Commission Expires:  10/3/20





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>4
<FILENAME>g77577kexv99w2.txt
<DESCRIPTION>STATEMENT UNDER OATH - PRINCIPAL FINAN OFFICER
<TEXT>
<PAGE>


                                                                 EXHIBIT 99.2

STATEMENT UNDER OATH OF THE PRINCIPAL FINANCIAL OFFICER OF BOWATER INCORPORATED
       REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, David G. Maffucci, Executive Vice President and Chief Financial Officer of
Bowater Incorporated, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered reports of
Bowater Incorporated, and, except as corrected or supplemented in a subsequent
covered report:

         o        no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and

         o        no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).

(2) I have reviewed the contents of this statement with the Company's audit
committee.

(3) In this statement under oath, each of the following, if filed on or before
the date of this statement, is a "covered report":

         o        Annual Report on Form 10-K for the year ended December 31,
                  2001 of Bowater Incorporated;

         o        all reports on Form 10-Q, all reports on Form 8-K and all
                  definitive proxy materials of Bowater Incorporated filed with
                  the Commission subsequent to the filing of the Form 10-K
                  identified above; and

         o        any amendments to any of the foregoing.


  /s/ David G. Maffucci
-------------------------------
David G. Maffucci
Executive Vice President and                   Subscribed and sworn to
Chief Financial Officer                        before me this 14th day of
                                               August 2002.
 Date:   August 14, 2002                       /s/ Lori K. Hansen
       ------------------------                ------------------
                                               Notary Public
                                               My Commission Expires: 3/26/2012





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>5
<FILENAME>g77577kexv99w3.txt
<DESCRIPTION>CERTIFICATION OF CEO (FORM 10-K/A)
<TEXT>
<PAGE>


                                                               EXHIBIT 99.3



                                  CERTIFICATION


         Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of Bowater
Incorporated (the "Company"), hereby certifies, to such officer's knowledge,
that the Company's Amended Annual Report on Form 10-K/A for the year ended
December 31, 2001 (the "Report") fully complies with the requirements of Section
13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and that
the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.


Dated:   August 14, 2002                     /s/ Arnold M. Nemirow
                                             ----------------------------
                                             Name:  Arnold M. Nemirow
                                             Title: Chief Executive Officer



         The foregoing certification is being furnished solely pursuant to 18
U.S.C. ss. 1350 and is not being filed as part of the Report or as a separate
disclosure document.






</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>6
<FILENAME>g77577kexv99w4.txt
<DESCRIPTION>CERTIFICATION OF CFO - FORM 10-K/A
<TEXT>
<PAGE>



                                                               EXHIBIT 99.4





                                  CERTIFICATION


         Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of Bowater
Incorporated (the "Company"), hereby certifies, to such officer's knowledge,
that the Company's Amended Annual Report on Form 10-K/A for the year ended
December 31, 2001 (the "Report") fully complies with the requirements of Section
13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and that
the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.


Dated:   August 14, 2002                    /s/ David G. Maffucci
                                            ------------------------------------
                                            Name:  David G. Maffucci
                                            Title: Chief Financial Officer



         The foregoing certification is being furnished solely pursuant to 18
U.S.C. ss. 1350 and is not being filed as part of the Report or as a separate
disclosure document.






</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>7
<FILENAME>g77577kexv99w5.txt
<DESCRIPTION>CERTIFICATION OF CEO - FORM 10-Q/A
<TEXT>
<PAGE>


                                                          EXHIBIT 99.5





                                  CERTIFICATION


         Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of Bowater
Incorporated (the "Company"), hereby certifies, to such officer's knowledge,
that the Company's Amended Quarterly Report on Form 10-Q/A for the quarter ended
March 31, 2002 (the "Report") fully complies with the requirements of Section
13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and that
the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.


Dated:   August 14, 2002                      /s/ Arnold M. Nemirow
                                              ---------------------------------
                                              Name:  Arnold M. Nemirow
                                              Title: Chief Executive Officer



         The foregoing certification is being furnished solely pursuant to 18
U.S.C. ss. 1350 and is not being filed as part of the Report or as a separate
disclosure document.







</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.6
<SEQUENCE>8
<FILENAME>g77577kexv99w6.txt
<DESCRIPTION>CERTIFICATION OF CFO - FORM 10-Q/A
<TEXT>
<PAGE>


                                                              EXHIBIT 99.6





                                  CERTIFICATION


         Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of Bowater
Incorporated (the "Company"), hereby certifies, to such officer's knowledge,
that the Company's Amended Quarterly Report on Form 10-Q/A for the quarter ended
March 31, 2002 (the "Report") fully complies with the requirements of Section
13(a) or 15(d), as applicable, of the Securities Exchange Act of 1934 and that
the information contained in the Report fairly presents, in all material
respects, the financial condition and results of operations of the Company.


Dated:   August 14, 2002                       /s/ David G. Maffucci
                                               -------------------------------
                                               Name:  David G. Maffucci
                                               Title: Chief Financial Officer



         The foregoing certification is being furnished solely pursuant to 18
U.S.C. ss. 1350 and is not being filed as part of the Report or as a separate
disclosure document.






</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.7
<SEQUENCE>9
<FILENAME>g77577kexv99w7.txt
<DESCRIPTION>CERTIFICATION OF CEO - FORM 10-Q
<TEXT>
<PAGE>


                                                              EXHIBIT 99.7





                                  CERTIFICATION


         Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of Bowater
Incorporated (the "Company"), hereby certifies, to such officer's knowledge,
that the Company's Quarterly Report on Form 10-Q for the quarter ended June 30,
2002 (the "Report") fully complies with the requirements of Section 13(a) or
15(d), as applicable, of the Securities Exchange Act of 1934 and that the
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.


Dated:   August 14, 2002                       /s/ Arnold M. Nemirow
                                               -------------------------------
                                               Name:  Arnold M. Nemirow
                                               Title: Chief Executive Officer



         The foregoing certification is being furnished solely pursuant to 18
U.S.C. ss. 1350 and is not being filed as part of the Report or as a separate
disclosure document.






</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.8
<SEQUENCE>10
<FILENAME>g77577kexv99w8.txt
<DESCRIPTION>CERTIFICATION OF CFO - FORM 10-Q
<TEXT>
<PAGE>


                                                              EXHIBIT 99.8





                                  CERTIFICATION


         Pursuant to 18 U.S.C. ss. 1350, the undersigned officer of Bowater
Incorporated (the "Company"), hereby certifies, to such officer's knowledge,
that the Company's Quarterly Report on Form 10-Q for the quarter ended June 30,
2002 (the "Report") fully complies with the requirements of Section 13(a) or
15(d), as applicable, of the Securities Exchange Act of 1934 and that the
information contained in the Report fairly presents, in all material respects,
the financial condition and results of operations of the Company.


Dated:   August 14, 2002                       /s/ David G. Maffucci
                                               -------------------------------
                                               Name:  David G. Maffucci
                                               Title: Chief Financial Officer



         The foregoing certification is being furnished solely pursuant to 18
U.S.C. ss. 1350 and is not being filed as part of the Report or as a separate
disclosure document.




</TEXT>
</DOCUMENT>
</SUBMISSION>
