EXHIBIT 23.1
CONSENT OF INDEPENDENT AUDITORS
The Board of Directors
Bowater Incorporated:
We consent to incorporation by reference in the following Registration
Statements, of our reports dated February 27, 2002 except as to note 2 which is
as of July 29, 2002, relating to the consolidated balance sheet of Bowater
Incorporated and Subsidiaries as of December 31, 2001 and 2000, and the related
consolidated statements of operations, capital accounts, and cash flows for
each of the years in the three-year period ended December 31, 2001, and related
schedule, which reports are included in the December 31, 2001 annual report on
Form 10-K/A of Bowater Incorporated:
Filing Date or
Form S-1 Last Amendment
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No. 33-2444 - Dividend Reinvestment and Stock Purchase Plan of
Bowater Incorporated 12/27/85
Form S-3
No. 333-57839 - Bowater Incorporated common stock offered in exchange
for Exchangeable shares of Bowater Canada Inc. 6/26/98
No. 333-62348 - Bowater Incorporated common stock offered in exchange
for Exchangeable shares of Bowater Canada Inc. 9/20/01
Form S-4
No. 333-74870 - Exchange offer of Bowater Canada Finance Corporation
7.95% notes due 2011 12/10/01
Form S-8
No. 33-25166 - Bowater Incorporated 1988 Stock Incentive Plan 10/27/88
No. 33-50152 - Bowater Incorporated 1992 Stock Incentive Plan 7/28/92
No. 33-61219 - The Deferred Compensation Plan for Outside Directors
of Bowater Incorporated 7/21/95
No. 333-41473 - Bowater Incorporated 1997 Stock Option Plan 12/4/97
No. 333-61236 - Bowater Incorporated 2000 Stock Option Plan 5/18/01
No. 333-89462 - Bowater Incorporated Savings Plan 5/31/02
As more fully discussed in Note 2 to the consolidated financial statements, the
consolidated balance sheet as of December 31, 2001 and the related consolidated
statements of operations, capital accounts and cash flows for the fiscal year
then ended have been restated.
/s/ KPMG LLP
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Atlanta, Georgia
August 8, 2002