UNITED STATES
                       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) April 27, 2005


                              BOWATER INCORPORATED
             (Exact name of registrant as specified in its charter)


     Delaware                            1-8712                  62-0721803
(State or other jurisdiction          (Commission               (IRS Employer
of incorporation)                     File Number)           Identification No.)


                             55 East Camperdown Way
                                  P.O. Box 1028
                        Greenville, South Carolina 29602
               (Address of principal executive offices) (Zip Code)

                                 (864) 271-7733
              (Registrant's telephone number, including area code)

(Former name or former address, if changed since last report):  Not applicable

Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
 
[ ]  Written communications  pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[ ]  Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17
     CFR 240.14a-12)

[ ]  Pre-commencement  communications  pursuant  to Rule  14d-2(b)  under the
     Exchange Act (17 CFR 240.14d-2(b))

[ ]  Pre-commencement  communications  pursuant  to Rule  13e-4(c)  under the
     Exchange Act (17 CFR 240.13e-4(c))




Item 5.02.  Departure  of  Directors  or  Principal  Officers;  Election of
Directors; Appointment of Principal Officers

     Effective  April 27,  2005,  Charles J. Howard  resigned  from the Board of
Directors of Bowater Incorporated due to health concerns.





                                   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:  May 2, 2005                     By:   /s/ William G. Harvey
                                             ---------------------
                                       Name:  William G. Harvey
                                       Title: Senior Vice President and 
                                                Chief Financial Officer
                                                and Treasurer