EX-23.1 3 g71870a1ex23-1.txt CONSENT OF INDEPENDENT AUDITORS EXHIBIT 23.1 CONSENT OF INDEPENDENT AUDITORS The Board of Directors Bowater Incorporated: We consent to incorporation by reference in the following Registration Statements, of our report dated February 16, 2001, relating to the consolidated balance sheet of Bowater Incorporated and Subsidiaries as of December 31, 2000 and 1999, and the related consolidated statements of operations, capital accounts, and cash flows for each of the years in the three-year period ended December 31, 2000, which report is included in the December 31, 2000, annual report on Form 10-K/A of Bowater Incorporated:
Filing Date or Last Amendment -------------- Form S-1 No. 33-2444 - Dividend Reinvestment and Stock Purchase Plan of Bowater Incorporated 12/27/85 Form S-3 No. 333-57839 - Bowater Incorporated common stock offered in exchange for Exchangeable shares of Bowater Canada Inc. 6/26/98 No. 333-62348 - Bowater Incorporated common stock offered in exchange for Exchangeable shares of Bowater Canada Inc. 9/20/01 Form S-8 No. 33-16277 - Bowater Southern Hourly Employees' Profit-Sharing Plan 8/25/87 No. 33-25166 - Bowater Incorporated 1988 Stock Incentive Plan 10/27/88 No. 33-50152 - Bowater Incorporated 1992 Stock Incentive Plan 7/28/92 No. 33-61219 - The Deferred Compensation Plan for Outside Directors of Bowater Incorporated 7/21/95 No. 333-00555 - Bowater Incorporated Salaried Employees' Savings Plan 1/30/96
Page 2 No. 333-02989 - Bowater Incorporated/Carolina Division Hourly Employees' Savings Plan 4/30/96 No. 333-41471 - Bowater Incorporated Salaried Employees' Savings Plan 12/4/97 No. 333-41473 - Bowater Incorporated 1997 Stock Option Plan 12/4/97 No. 333-41475 - Bowater Incorporated/Coated Papers and Pulp Division Hourly Employees' Savings Plan 12/4/97 No. 333-84161 Bowater Incorporated Salaried Employees' Savings Plan 7/30/99 No. 333-84163 Bowater Incorporated Savings Plan for Certain Hourly Employees 7/30/99 No. 333-84171 Bowater Incorporated/Coated Papers and Pulp Division Hourly Employees' Savings Plan 7/30/99 No. 333-61228 Bowater Incorporated Salaried Employees' Savings Plan 5/18/01 No. 333-61232 Bowater Incorporated/Coated Papers and Pulp Division Hourly Employees' Savings Plan 5/18/01 No. 333-61230 Bowater Incorporated Savings Plan for Certain Hourly Employees 5/18/01 No. 333-61236 Bowater Incorporated 2000 Stock Option Plan 5/18/01
/s/ KPMG LLP Greenville, South Carolina October 23, 2001