LIMITED POWER OF ATTORNEY



     I, RUTH R. HARKIN, hereby constitute and appoint each of 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 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. 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.

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. Lindsay, Mr.

McCormick or the Company.



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

22, 2005.





                                                     /s/ Ruth R. Harkin

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

                                                    Ruth R. Harkin