-----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,
 T3EYUtxnvXUAtmvj4faR2lbLcL33Yy8E9sygjiknTzBXm7ImUIB63UiOD7eIGtqU
 vLD0bC5xhmZB0EGeOgtgbg==

<SEC-DOCUMENT>0000743368-05-000060.txt : 20050503
<SEC-HEADER>0000743368-05-000060.hdr.sgml : 20050503
<ACCEPTANCE-DATETIME>20050503170618
ACCESSION NUMBER:		0000743368-05-000060
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050502
FILED AS OF DATE:		20050503
DATE AS OF CHANGE:		20050503

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GIFFIN GORDON D
		CENTRAL INDEX KEY:			0001226496

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		05795967

	MAIL ADDRESS:	
		STREET 1:		C/O BOWATER INC.
		STREET 2:		55 EAST CAMPERDOWN WAY
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29601

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29601
		BUSINESS PHONE:		8642717733

	MAIL ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		P O BOX 1028
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29602
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>PRIMARY DOCUMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poa040728giffin.htm
<DESCRIPTION>POWER OF ATTORNEY
</DOCUMENT>
</SUBMISSION>