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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000743368-04-000003.txt : 20040106
<SEC-HEADER>0000743368-04-000003.hdr.sgml : 20040106
<ACCEPTANCE-DATETIME>20040106170206
ACCESSION NUMBER:		0000743368-04-000003
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040102
FILED AS OF DATE:		20040106

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:		04510835

	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>c0001226496d20040106f4f.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
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<ownershipDocument><schemaVersion>X0201</schemaVersion>    <documentType>4</documentType><periodOfReport>2004-01-02</periodOfReport><notSubjectToSection16>0</notSubjectToSection16><issuer><issuerCik>0000743368</issuerCik><issuerName>BOWATER INC</issuerName>        <issuerTradingSymbol>BOW</issuerTradingSymbol></issuer><reportingOwner><reportingOwnerId><rptOwnerCik>0001226496</rptOwnerCik><rptOwnerName>GIFFIN GORDON D</rptOwnerName></reportingOwnerId><reportingOwnerAddress><rptOwnerStreet1>55 EAST CAMPERDOWN WAY</rptOwnerStreet1><rptOwnerStreet2>POST OFFICE BOX 1028</rptOwnerStreet2><rptOwnerCity>GREENVILLE</rptOwnerCity><rptOwnerState>SC</rptOwnerState><rptOwnerZipCode>29602-1028</rptOwnerZipCode><rptOwnerStateDescription></rptOwnerStateDescription></reportingOwnerAddress><reportingOwnerRelationship><isDirector>1</isDirector><isOfficer>0</isOfficer><isTenPercentOwner>0</isTenPercentOwner><isOther>0</isOther><officerTitle></officerTitle><otherText></otherText></reportingOwnerRelationship></reportingOwner><non
DerivativeTable></nonDerivativeTable><derivativeTable><derivativeHolding><securityTitle><value>Stock Option   (right to buy)</value></securityTitle><conversionOrExercisePrice><value>38.09</value></conversionOrExercisePrice><exerciseDate><value>2004-05-07</value></exerciseDate><expirationDate><value>2013-05-07</value></expirationDate><underlyingSecurity><underlyingSecurityTitle><value>Common Stock</value></underlyingSecurityTitle><underlyingSecurityShares><value>1500</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>1500</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><value>D</value></directOrIndirectOwnership><natureOfOwnership><value></value></natureOfOwnership></ownershipNature></derivativeHolding><derivativeTransaction><securityTitle><value>Phantom Stock   Units</value><footnoteId id="F1"/></securityTitle><conversionOrExercisePrice><value>0</value><footnoteId id="F2"/></conve
rsionOrExercisePrice><transactionDate><value>2004-01-02</value></transactionDate><deemedExecutionDate></deemedExecutionDate><transactionCoding><transactionFormType>4</transactionFormType><transactionCode>A</transactionCode><equitySwapInvolved>0</equitySwapInvolved></transactionCoding><transactionAmounts><transactionShares><value>256.57</value></transactionShares><transactionPricePerShare><value>46.71</value></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>256.57</value></underlyingSecurityShares></underlyingSecurity><postTransactionAmounts><sharesOwnedFollowingTransaction><value>961.65</value></sharesOwnedFollowingTransaction></postTransactionAmounts><ownershipNature><directOrIndirectOwnership><va
lue>D</value></directOrIndirectOwnership><natureOfOwnership><value></value></natureOfOwnership></ownershipNature></derivativeTransaction></derivativeTable><footnotes><footnote id="F1">These phantom stock units were allocated under the Deferred Compensaton Plan For Outside Directors (the "Directors Plan").  The Directors Plan provides for settlement of the phantom stock units in cash, Company common stock (on a 1-for-1 basis), or a combination of the two following the director's ceasing to be an outside director of the Company.  Phantom stock units included in this total not otherwise accounted for by a transaction on this form were allocated under the dividend reinvestment feature of the Directors Plan.</footnote><footnote id="F2">1 for 1</footnote></footnotes><ownerSignature><signatureName>David G.Maffucci,  Attorney-in-fact</signatureName><signatureDate>2004-01-06</signatureDate></ownerSignature></ownershipDocument>

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