FORM 11-K


                FOR ANNUAL REPORTS OF EMPLOYEE STOCK PURCHASED, SAVINGS

                  AND SIMILAR PLANS PURSUANT TO SECTION 15(d) OF THE

                            SECURITIES EXCHANGE ACT OF 1934



       (Mark One)
       [X]   ANNUAL REPORT PURSUANT TO SECTION 15(d) OF THE SECURITIES EXCHANGE
       ACT OF 1934 [FEE REQUIRED]

       For the fiscal year ended                    December 31, 1993          
          

                                          OR

       [  ]  TRANSITION  REPORT  PURSUANT  TO  SECTION  15(d) OF THE SECURITIES
       EXCHANGE ACT OF 1934 [NO FEE REQUIRED]

       For the transition period from                        to                
          

       Commission file number                               


             A.    Full  title  of  the  plan  and  the address of the plan, if
       different from that of the issuer named below:

                           BOWATER COMMUNICATION PAPERS INC.
                                EMPLOYEES' SAVINGS PLAN

                           BOWATER COMMUNICATION PAPERS INC.
                                     P.O. Box 4012
                               1120 Post Rd., 3rd Floor
                                  Darien,  CT  06820

             B.    Name  of  issuer of the securities held pursuant to the plan
       and the address of its principal executive office:

                                 BOWATER INCORPORATED
                                    P. O. Box 1028
                                55 East Camperdown Way
                                Greenville,  SC  29602
                                           
                                      SIGNATURES

       The Plan.   Pursuant  to the requirements of the Securities Exchange Act
       of  1934,  the  trustees  (or  other persons who administer the employee
       benefit  plan)  have  duly caused this annual report to be signed on its
       behalf by the undersigned hereunto duly authorized.





                           BOWATER COMMUNICATION PAPERS INC.
                                EMPLOYEES' SAVINGS PLAN
                                    (Name of Plan)


       Date 6/28/94                                          Phillip A. Temple
                                                             Vice President - 
                                                             Human Resources
                                                             and Administration










       ITEM 4.  PLAN FINANCIAL STATEMENTS AND SCHEDULES





          The  Bowater  Communication  Papers  Inc.  Employees'
     Savings  Plan  is  subject to the Employee Retirement Income
     Security  Act  of  1974 ("ERISA") and prepares its financial
     statements  and  schedules  in accordance with the financial
     reporting  requirements  of  ERISA.    These  statements and
     schedules  have  been  filed  in  paper format as an exhibit
     under  cover of Form SE on June 27, 1994.  Included with the
     paper filing is Exhibit 23, Consent of Independent Auditors.