Exhibit 23





            Consent of Independent Registered Public Accounting Firm



The Board of Directors
Bowater Incorporated:

We consent to the incorporation by reference in the Registration  Statement (No.
333-129865)  on Form S-8 of Bowater  Incorporated  of our report  dated June 28,
2006, with respect to the statements of net assets available for benefits of the
Bowater  Incorporated  Savings  Plan as of December  31, 2005 and 2004,  and the
related statements of changes in net assets available for benefits for the years
then ended, as well as the related financial  statement  schedule,  which report
appears in the  December  31,  2005  annual  report on Form 11-K of the  Bowater
Incorporated Savings Plan.




/s/ KPMG LLP
Greenville, South Carolina
June 28, 2006