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) October 30, 2003


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


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

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

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

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






Item 7.  Financial Statements And Exhibits

         (c)      Exhibits.

         99.1     Press Release of Bowater Incorporated dated October 30, 2003


Item 12.  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.

     On October 30, 2003 Bowater  Incorporated issued a press release announcing
financial results for the three months ended September 30, 2003, 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:  October 30, 2003             By:           /s/ David G. Maffucci
                                                  ---------------------
                                            Name:  David G. Maffucci
                                            Title: Executive Vice President and
                                                   Chief Financial Officer



                                    EXHIBITS

      99.1     Press release issued by Bowater Incorporated on October 30, 2003