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U.S. SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 40-F
 (Check One)
 o
    
    Registration statement pursuant to Section 12 of the Securities Exchange Act of 1934
 or
 þ
    
    Annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934
 For the fiscal year ended December 31, 2005
 Commission file number 1-14636
 ABITIBI-CONSOLIDATED INC.
  Canada
(Province or other jurisdiction of
incorporation or organization)
    
    2621
(Primary Standard Industrial
Classification Code Number (if
applicable))
    
    920171273
(I.R.S. Employer
Identification Number (if
Applicable))
 1155 Metcalfe Street, Suite 800, Montreal, Quebec, Canada H3B 5H2
(514) 875-2160
 CT Corporation System, 111 8 th Avenue, New York, NY 10011
(212) 894-8400
  Title of each class
    
    Name of each exchange on which registeredCommon Shares
    
    New York Stock Exchange
 None
 None
  þ Annual Information Form
    
    þ Audited Annual Financial Statements
 common
shares as of December 31, 2005
  o þ
  þ o




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TABLE OF CONTENTS  ADDITIONAL DISCLOSURESIGNATURESEXHIBIT INDEXAnnual Information FormManagement's Discussion and AnalysisConsolidated Financial StatementsCEO Certification (s.302-SOX)CFO Certification (s.302-SOX)CEO Certification (s.906-SOX)CFO Certification (s.906-SOX)Consent of Independent Accountants    Table of Contents  FORM 40-F
 Principal Documents
  (a)
    
    Annual Information Form for the fiscal year ended December 31, 2005
(incorporated by reference to Exhibit 99.1 hereto);(b)
    
    Managements Discussion and Analysis for the fiscal year ended December 31,
2005 (incorporated by reference to Exhibit 99.2 hereto); and(c)
    
    Consolidated Financial Statements for the fiscal year ended December 31, 2005 (incorporated by
reference to Exhibit 99.3 hereto) (For a reconciliation of important differences between Canadian
and United States generally accepted accounting principles, see note 28 to the Consolidated
Financial Statements).
 40-F1




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ADDITIONAL DISCLOSURE
 Certifications and Disclosure Regarding Controls and Procedures.
 (a)
    
    Certifications. See Exhibits 99.4 and 99.5 to this Annual Report on Form 40-F.(b)
    
    Disclosure Controls and Procedures. As of the end of the Registrants fiscal year
ended December 31, 2005, an evaluation of the effectiveness of the Registrants disclosure
controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) of the
Securities Exchange Act of 1934, as amended (the Exchange Act)) was carried out by the
Registrants management with the participation of the Chief Executive Officer and Chief
Financial Officer. Based upon that evaluation, the Registrants Chief Executive Officer and
Chief Financial Officer have concluded that as of the end of that fiscal year, the
Registrants disclosure controls and procedures were effective to ensure that information
required to be disclosed by the Registrant in reports that it files or submits under the
Exchange Act is (i) recorded, processed, summarized and reported within the time periods
specified in Securities and Exchange Commission rules and forms and (ii) accumulated and
communicated to the Registrants management, including its Chief Executive Officer and Chief
Financial Officer, to allow timely decisions regarding required disclosure.It should be noted that while the Registrants Chief Executive Officer and Chief Financial
Officer believe that the Registrants disclosure controls and procedures provide a
reasonable level of assurance that they are effective, they do not expect that the
Registrants disclosure controls and procedures or internal control over financial
reporting will prevent all errors and fraud. A control system, no matter how well
conceived or operated, can provide only reasonable, not absolute, assurance that the
objectives of the control system are met.(c)
    
    Changes in Internal Control Over Financial Reporting. During the fiscal year ended
December 31, 2005, there were no changes in the Registrants internal control over financial
reporting that have materially affected, or are reasonably likely to materially affect, the
Registrants internal control over financial reporting.
 Notices Pursuant to Regulation BTR.
  Audit Committee Financial Expert.
  40-F2




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Code of Ethics
   Principal Accountant Fees and Services.
   Audit Fees:
 Audit-related Fees
 Tax Fees
 40-F3




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All Other Fees
 Audit Committee Pre-Approval Policies and Procedures.
       40-F4




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de
minimus
 Off-Balance Sheet Arrangements.
  Tabular Disclosure of Contractual Obligations.
  Identification of the Audit Committee.
  Disclosure Pursuant to the Requirements of the New York Stock Exchange
 Presiding Director at Meetings of Non-Management Directors
  40-F5




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Communication with Non-Management Directors
  Corporate Governance Guidelines
  Board Committee Mandates
  40-F6




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UNDERTAKING AND CONSENT TO SERVICE OF PROCESS
 A.
    
    Undertaking.
  B.
    
    Consent to Service of Process.
   
 SIGNATURES
  st
 Abitibi-Consolidated Inc.By:
    
    (signed) JACQUES P. VACHONName: Jacques P. VachonTitle: Senior Vice-President,Corporate Affairs & Secretary
 40-F7




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EXHIBIT INDEX
 Exhibit
    
    Description99.1
    
    Annual Information Form for the fiscal year ended December 31, 200599.2
    
    Managements Discussion and Analysis for the fiscal year ended December 31, 200599.3
    
    Consolidated Financial Statements for the fiscal year ended December 31, 200599.4
    
    Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14 of the Securities Exchange Act of 193499.5
    
    Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or 15d-14 of the Securities Exchange Act of 193499.6
    
    Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 135099.7
    
    Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 135099.8
    
    Consent of PricewaterhouseCoopers LLP