UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                     FORM 25

                   NOTIFICATION OF REMOVAL FROM LISTING AND/OR
                     REGISTRATION UNDER SECTION 12(b) OF THE
                        SECURITIES EXCHANGE ACT OF 1934.

                                                    Commission File Number _____


                              BOWATER INCORPORATED
                              New York Arca, Inc.
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  (Exact name of Issuer as specified in its charter, and name of Exchange where
                     security is listed and/or registered)


                  55 East Camperdown Way, Greenville, SC 29601
                                  864-271-7733
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   (Address, including zip code, and telephone number, including area code, of
                     Issuer's principal executive offices)


                                  Common Stock
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                      (Description of class of securities)


Please place an X in the box to designate the rule provision relied upon to
strike the class of securities from listing and registration:

/ / 17 CFR 240.12d2-2(a)(1)

/ / 17 CFR 240.12d2-2(a)(2)

/ / 17 CFR 240.12d2-2(a)(3)

/ / 17 CFR 240.12d2-2(a)(4)

/ / Pursuant to 17 CFR 240.12d2-2(b), the Exchange has complied with its
rules to strike the class of securities from listing and/or withdraw
registration on the Exchange. (1)

/X/ Pursuant to 17 CFR 240.12d2-2(c),  the Issuer has complied with its rules of
the Exchange and the requirements of 17 CFR 240.12d-2(c) governing the voluntary
withdrawal  of the class of  securities  from  listing and  registration  on the
Exchange.

Pursuant to the  requirements  of the Securities  Exchange Act of 1934,  Bowater
Incorporated Arca, Inc. certifies that it has reasonable grounds to believe that
it meets all of the  requirements  for filing  the Form 25 and has  caused  this
notification  to be signed  on its  behalf by the  undersigned  duly  authorized
person.


1/2/2007     By /s/Ronald T.Lindsay            Executive Vice President-
                                              General Counsel & Secretary
---------       -------------------           ---------------------------------
  Date               Name                                Title

1 Form 25 and attached Notice will be considered  compliance with the provisions
of 17 CFR 240.19d-1 as applicable. See General --- Instructions.


                    Persons who respond to the collection of
                   information contained in this form are not
                  required to respond unless the form displays
                      a currently valid OMB control number.