EXHIBIT 23.1


                        CONSENT OF INDEPENDENT AUDITORS


The Board of Directors
Bowater Incorporated:

We  consent  to  the  use  of  our  reports  dated  February  26,  2003,  on the
consolidated  financial  statements  and  schedule of Bowater  Incorporated  and
subsidiaries  (the  "Company") as of December 31, 2002 and 2001, and for each of
the  years in the  three-year  period  ended  December  31,  2002,  incorporated
herein by reference and to the reference to our firm under the heading "Experts"
in the prospectus.

Our reports  refer to the Company's  adoption of the  provisions of Statement of
Financial  Accounting  Standard ("SFAS") No. 142, "Goodwill and Other Intangible
Assets,"  and SFAS No.  144,  "Accounting  for the  Impairment  or  Disposal  of
Long-Lived Assets," effective January 1, 2002.



/s/ KPMG LLP
Atlanta, Georgia
August 21, 2003