-----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,
 G08n+5BZwLm80xI94UU/rj4SfmG/tUU7lRqyy67Sxsc+9T54ZJISxB2QkvOmM96C
 0IHIXhs81PHCQtZQOGvLIA==

<SEC-DOCUMENT>0000743368-05-000068.txt : 20050512
<SEC-HEADER>0000743368-05-000068.hdr.sgml : 20050512
<ACCEPTANCE-DATETIME>20050512162254
ACCESSION NUMBER:		0000743368-05-000068
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050510
FILED AS OF DATE:		20050512
DATE AS OF CHANGE:		20050512

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ROLLS JOHN A
		CENTRAL INDEX KEY:			0001198836

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08712
		FILM NUMBER:		05824783

	BUSINESS ADDRESS:	
		STREET 1:		55 EAST CAMPERDOWN WAY
		STREET 2:		C/O BOWATER INC
		CITY:			GREENVILLE
		STATE:			SC
		ZIP:			29601
		BUSINESS PHONE:		864 282 9307

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
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-05-10</periodOfReport>

    <issuer>
        <issuerCik>0000743368</issuerCik>
        <issuerName>BOWATER INC</issuerName>
        <issuerTradingSymbol>BOW</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001198836</rptOwnerCik>
            <rptOwnerName>ROLLS JOHN A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>55 EAST CAMPERDOWN WAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>GREENVILLE</rptOwnerCity>
            <rptOwnerState>SC</rptOwnerState>
            <rptOwnerZipCode>29601</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Restricted Stock Units</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-05-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1450</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F1"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1450</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1450</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">These Restricted Stock Units were granted under the Company's 2004 Non-Employee Director Stock Unit Plan (the &quot;Directors Stock Unit Plan&quot;).  The Directors Stock Unit Plan provides for settlement of the Restricted Stock Units in cash upon the director's  ceasing to be an outside director of the Company or in two equal installments on April 30, 2006 and on April 30, 2007.</footnote>
        <footnote id="F2">1 for 1</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>William A. McCormick, Attorney-in-Fact</signatureName>
        <signatureDate>2005-05-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poa040728rolls.htm
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
<HTML><BODY><PRE>                            LIMITED POWER OF ATTORNEY



         I, John A. Rolls, hereby constitute and appoint each of David G.

Maffucci, Ronald T. Lindsay and William A. McCormick, signing singly, as my true

and lawful attorney-in-fact to (1) sign on my behalf, in my capacity as a

director of Bowater Incorporated (the "Company"), and any affiliate of the

Company required to file any Form (as defined below), any document necessary to

complete the execution of any form required under Section 16 of the Securities

Exchange Act of 1934, as amended, and the rules thereunder ("Section 16") and

Rule 144 under the Securities Act of 1933 ("Rule 144"), including without

limitation Forms 3, 4, 5 and 144 (each, a "Form"), (2) do and perform any and

all acts for and on my behalf that may be necessary or desirable to complete and

execute any Form and arrange for the filing of the Form with the United States

Securities and Exchange Commission and any required stock exchanges in a timely

manner and (3) take any other action of any type whatsoever in connection with

the foregoing which, in the opinion of such attorney-in-fact, may be of benefit

to, in the best interest of, or legally required by me in connection with

Section 16 and Rule 144, it being understood that the documents executed by such

attorney-in-fact on my behalf pursuant to this Limited Power of Attorney shall

be in such form and shall contain such terms and conditions as such

attorney-in-fact shall approve in his reasonable discretion. I hereby revoke any

and all prior limited powers of attorney granted with respect to Section 16 and

Rule 144.



         The authority granted in this power of attorney of each of Mr.

Maffucci, Mr. Lindsay, or Mr. McCormick as my duly authorized representative to

sign on my behalf is limited to the signing and filing of the Forms. I

acknowledge that neither Mr. Maffucci, Mr. Lindsay nor Mr. McCormick is

assuming, nor is the Company or any affiliate of the Company assuming, any of my

responsibilities to comply with Section 16 and Rule 144.



         I hereby grant to each such attorney-in-fact full power and authority

to do and perform any and every act and thing whatsoever requisite, necessary,

or proper to be done in the exercise of any of the rights and powers granted in

this power of attorney, as fully to all intents and purposes as I might or could

do if personally present, with full power of substitution or revocation, hereby

ratifying and confirming all that such attorney-in-fact, or such

attorney-in-fact's substitute or substitutes, shall lawfully do or cause to be

done by virtue of this power of attorney and the rights and powers herein

granted.



         This Power of Attorney shall remain in full force and effect until I am

no longer required to file any Form with respect to my holdings of and

transactions in securities issued by the Company or any affiliate of the

Company, unless earlier revoked by me in a signed writing delivered to Mr.

Maffucci, Mr. Lindsay, Mr. McCormick or the Company.



         IN WITNESS WHEREOF, I have executed this Power of Attorney as of July

28, 2004.





                                               /s/ John A. Rolls

                                               -----------------

                                               John A. Rolls





</PRE></BODY></HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
