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<TEXT>
                                  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) January 13, 2005
                                ----------------


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


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


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

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

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

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ]Written communications pursuant to Rule 425 under the Securities Act (17
   CFR 230.425)

[ ]Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17
   CFR 240.14a-12)

[ ]Pre-commencement  communications  pursuant to Rule  14d-2(b)under the
   Exchange Act (17 CFR 240.14d-2(b))

[ ]Pre-commencement  communications  pursuant to Rule 13e-4(c) under the
   Exchange Act (17 CFR 240.13e-4(c))


<PAGE>




Item 2.02.  Results of Operations and Financial Condition

         The information in this Form 8-K and the Exhibit attached hereto shall
not be deemed "filed" for purposes of Section 18 of the Securities Act of 1934,
nor shall it be deemed incorporated by reference in any filing under the
Securities Act of 1933, except as shall be expressly set forth by specific
reference in such filing.

         The press release provides a per share measure of loss before special
items, which is a non-GAAP financial measure. We believe that this measure
allows investors to more easily compare our on-going operations and financial
performance from period to period. This measure is not as complete as GAAP
earnings; consequently, investors should rely on GAAP.


Item 9.01.  Financial Statements And Exhibits

         (c) Exhibits.

99.1     Press Release of Bowater Incorporated dated January 13, 2005

         On January 13, 2005, Bowater Incorporated issued a press release
commenting on fourth quarter 2004 and announcing the date for release of fourth
quarter and full-year 2004 financial results, a copy of which is attached hereto
as Exhibit 99.1.



                                   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 INCOPORATED
                                            (Registrant)


Date:  January 18, 2005                     By:  /s/ William G. Harvey
                                                 ---------------------
                                                Name: William G. Harvey
                                                Title: Vice President and
                                                       Treasurer and Acting CFO


<PAGE>


                                    EXHIBITS

99.1     Press release issued by Bowater Incorporated on January 13, 2005



</TEXT>
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<TYPE>EX-99
<SEQUENCE>2
<FILENAME>f050113exhibit99.txt
<DESCRIPTION>011305 PRESS RELEASE
<TEXT>
                                                                    EXHIBIT 99.1


                                                 Media Contact:
                                                 Gordon R. Manuel
                                                 864-282-9448

                                                 Analyst Contact:
                                                 Duane A. Owens
                                                 864-282-9488



FOR IMMEDIATE RELEASE
THURSDAY, JANUARY 13, 2005

    BOWATER COMMENTS ON FOURTH QUARTER 2004 AND ANNOUNCES DATE FOR RELEASE OF
              FOURTH QUARTER AND FULL-YEAR 2004 FINANCIAL RESULTS

GREENVILLE, SC - Bowater Incorporated (NYSE: BOW) announced that it expects a
fourth quarter loss of $0.45 to $0.55 per share before special items. This
corresponds to a third quarter loss of $0.03 per share before these items.

         In the fourth quarter, prices of newsprint, coated, and specialty
papers improved; however, market pulp and lumber prices declined. The company
incurred approximately 31,000 metric tons of market pulp production downtime due
to maintenance outages and capital projects. In addition, newsprint production
was curtailed for capital projects and market related reasons by 57,000 metric
tons. The company's production costs were higher due to the stronger Canadian
dollar, increased maintenance spending and higher energy and chemical costs.

         The reported net loss for the fourth quarter is expected to be in the
range of $0.75 to $0.85 per share compared to a third quarter loss of $0.32 per
share. This includes $0.30 per share of special items comprised of an estimated
$0.07 per share for severance and an estimated $0.23 per share for foreign
exchange losses.

         All amounts are in U.S. dollars.

         Bowater will release fourth quarter and 2004 financial results before
the market opens on Thursday, January 27, 2005. A management conference call
will be held to discuss these financial results at 10:00 a.m. EST, January 27,
2005. The conference call number is 800-553-5275 or 612-332-1025
(international). The call will also be broadcast via the Internet. Interested
parties may connect to the Bowater website at www.bowater.com, then follow the
on-screen instructions for access to the call and related information. A replay
of the call will be available from 1:30 p.m. EST on Thursday, January 27,
through Thursday, February 3, on the website or by dialing 800-475-6701 or
320-365-3844 (international) and using the access code 765238.


                                     (more)

<PAGE>

         The company's expectations as to its results for the fourth quarter are
based on preliminary estimates that are subject to further review and revision.
Statements in this news release that are not reported financial results or other
historical information are "forward-looking statements" within the meaning of
the Private Securities Litigation Reform Act of 1995. They include, for example,
statements about our business outlook, assessment of market conditions,
strategies, future plans, future sales, prices for our major products, inventory
levels, capital spending and tax rates. These forward-looking statements are not
guarantees of future performance. They are based on management's expectations
that involve a number of business risks and uncertainties, any of which could
cause actual results to differ materially from those expressed in or implied by
the forward-looking statements. The risks and uncertainties relating to the
forward-looking statements in this news release include those described under
the caption "Cautionary Statement Regarding Forward-Looking Information" in
Bowater's annual report on Form 10-K for the year ended December 31, 2003, and
from time to time, in Bowater's other filings with the Securities and Exchange
Commission.

         Bowater Incorporated, headquartered in Greenville, SC, is a leading
producer of newsprint and coated groundwood papers. In addition, the company
makes uncoated groundwood papers, bleached kraft pulp and lumber products. The
company has 12 pulp and paper mills in the United States, Canada and South Korea
and 12 North American sawmills that produce softwood lumber. Bowater also
operates two facilities that convert a groundwood base sheet to coated products.
Bowater's operations are supported by approximately 1.4 million acres of
timberlands owned or leased in the United States and Canada and 30 million acres
of timber cutting rights in Canada. Bowater is one of the world's largest
consumers of recycled newspapers and magazines. Bowater common stock is listed
on the New York Stock Exchange, the Pacific Exchange and the London Stock
Exchange. A special class of stock exchangeable into Bowater common stock is
listed on the Toronto Stock Exchange (TSE: BWX).



                                      # # #



</TEXT>
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