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) April 27, 2006
                                 --------------

                              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))







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.

Item 9.01.  Financial Statements And Exhibits

(c) Exhibits.

99.1     Press Release of Bowater Incorporated dated April 27, 2006

     On April 27, 2006 Bowater  Incorporated  issued a press release  announcing
financial  results for the three months ended March 31, 2006, 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 INCORPORATED
                                    (Registrant)


Date:  April 27, 2006               By:  /s/ William G. Harvey
                                       ----------------------------------------
                                    Name:  William G. Harvey
                                    Title: Senior Vice President and
                                           Chief Financial Officer





                                    EXHIBITS

     99.1 Press release issued by Bowater Incorporated on April 27, 2006