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 9, 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 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 9, 2003 reporting
expected results of operations for the quarter ended September 30, 2003.


Item 12. Results of Operations and Financial Condition.

     On October 9, 2003,  Bowater  Incorporated  (the "Company")  issued a press
release reporting expected results of operations for the quarter ended September
30, 2003 (the "Press  Release").  A copy of the Press Release is filed herewith
as Exhibit 99.1.

     The Press Release included one or more "non-GAAP financial measures" within
the meaning of the  Securities  and  Exchange  Commission's  Regulation  G. With
respect to each such non-GAAP  financial  measure,  the Company has disclosed in
the press release the most directly comparable  financial measure calculated and
presented in accordance with generally accepted accounting principles ("GAAP").

     These non-GAAP  financial  measures have been presented because  management
uses this  information  in monitoring  and  evaluating  the  Company's  on-going
financial  results and trends and believes  that as a result,  this  information
will be useful to investors.

     The  information in this Current Report is being furnished and shall not be
deemed "filed" for the purposes of Section 18 of the Securities and Exchange Act
of 1934, as amended,  or otherwise  subject to the  liabilities of that Section.
The  information  in the Current Report shall not be  incorporated  by reference
into any registration statement or other document pursuant to the Securities Act
of 1933, as amended.




                                   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 14, 2003             By:     /s/ David G. Maffucci
                                            Name: David G. Maffucci
                                            Title: Executive Vice President
                                                   and Chief Financial Officer

                                    EXHIBITS

  99.1 Press Release of Bowater  Incorporated dated October 9, 2003 reporting
       expected results of operations for the quarter ended September 30, 2003.