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) May 8, 2006
                                                           -----------

                              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)) [GRAPHIC OMITTED][GRAPHIC OMITTED]







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

     Effective  May 1,  2006,  Douglas A. Pertz was  appointed  Chief  Executive
Officer  of  Harman  International  Industries,  Incorporated.  In  view of this
responsibility,  on May 8, 2006,  Mr. Pertz  tendered his  resignation  from the
Board of Directors of Bowater Incorporated, effective July 31, 2006.

                                   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 INCORPORATED
                                         (Registrant)


Date:  May 9, 2006                       By:      /s/ Ronald T. Lindsay
                                                 ------------------------------
                                         Name:   Ronald T. Lindsay
                                         Title:  Senior Vice President -
                                                 General Counsel and
                                                 Secretary