BOWATER INC
11-K, 1995-06-28
PAPER MILLS
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                          UNITED STATES

               SECURITIES AND EXCHANGE COMMISSION

                    WASHINGTON,  D.C.  20549

                            FORM 11-K



(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, 1994               

                               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 INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN


     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 INCORPORATED SALARIED 
                                        EMPLOYEES' SAVINGS PLAN
                                        (Name of Plan)


Date   June 28, 1995                    /s/  Richard F. Frisch      
                                             Vice President - 
                                             Human Resources
                                             Plan Administrator

<PAGE>



ITEM 4.  PLAN FINANCIAL STATEMENTS AND SCHEDULES


     The Bowater Incorporated Salaried 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, 1995.  Included with
the paper filing is Exhibit 23, Consent of Independent Auditors.



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