OMB APPROVAL
                                                     OMB Number: 3235-0058
                                                     Expires: January 31, 2005
                                                     Estimated average burden
                                                     hours per response. . .2.50
                                                     ---------------------------
                                                          SEC FILE NUMBER
                                                               1-1872
                                                     ---------------------------
                                                             CUSIP NUMBER
                                                              102183100
                                                     ---------------------------
                                   UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 12b-25

                           NOTIFICATION OF LATE FILING

(Check One): [ ] Form 10-K [ ]Form 20-F [ ]Form 11-K [x] Form 10-Q
             [ ] Form N-SAR

                  For Period Ended: September 30, 2006
                                    ------------------
                  [ ] Transition Report on Form 10-K
                  [ ] Transition Report on Form 20-F
                  [ ] Transition Report on Form 11-K
                  [ ] Transition Report on Form 10-Q
                  [ ] Transition Report on Form N-SAR
                  For the Transition Period Ended: ___________________


  Read Instruction (on back page) Before Preparing Form. Please Print or Type.

    Nothing in this form shall be construed to imply that the Commission has
                   verified any information contained herein.

If the notification  relates to a portion of the filing checked above,  identify
the       Item(s)       to      which      the       notification       relates:
________________________________________________________________________________

PART I -- REGISTRANT INFORMATION
Bowater Incorporated
--------------------------------------------------------------------------------
Full Name of Registrant

N/A
--------------------------------------------------------------------------------
Former Name if Applicable

55 East Camperdown Way
--------------------------------------------------------------------------------
Address of Principal Executive Office (Street and Number)

Greenville, South Carolina  29601
--------------------------------------------------------------------------------
City, State and Zip Code

PART II -- RULES 12b-25(b) AND (c)


If the subject report could not be filed without  unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)

----------------------------------------------------------------------

     (a)  The reasons  described in  reasonable  detail in Part III of this form
          could not be eliminated without unreasonable effort or expense;

[X}  (b)  The subject annual report,  semi-annual report,  transition report
          on Form 10-K, Form 20-F,11-K or Form N-SAR, or portion  thereof,  will
          be filed  on or  before  the  fifteenth  calendar  day  following  the
          prescribed  due date;  or the subject  quarterly  report or transition
          report on Form 10-Q, or portion thereof will be filed on or before the
          fifth calendar day following the prescribed due date; and

     (c)  The accountant's statement or other exhibit required by Rule 12b-25(c)
          has been attached if applicable.

          ----------------------------------------------------------------------

PART III -- NARRATIVE


State below in reasonable  detail the reasons why Forms 10-K,  20-F, 11-K, 10-Q,
N-SAR, or the transition  report portion thereof,  could not be filed within the
prescribed time period.

<PAGE>

We changed our reportable segments during the third quarter of 2006. As such, we
are required to perform an interim goodwill test on the existing reporting units
prior to the change to the new reporting  units.  We are still in the process of
completing  our interim  goodwill  impairment  analysis.  Accordingly,  the work
necessary to complete our  Quarterly  Report on Form 10-Q for the quarter  ended
September  30, 2006 was not finished in a  sufficient  time to permit the timely
filing of the Form 10-Q and could not have been completed  without  unreasonable
effort or expense.  We are working  diligently to file our  quarterly  report on
Form 10-Q for the quarter ended September 30, 2006 by November 14, 2006.

(Attach Extra Sheets if Needed)

PART IV-- OTHER INFORMATION


(1)  Name  and  telephone  number  of  person  to  contact  in  regard  to  this
notification

 Duane A. Owens                       864                          282-9488
 --------------                       ---                          --------
      (Name)                      (Area Code)               (Telephone Number)

(2) Have all other  periodic  reports  required under Section 13 or 15(d) of the
Securities  Exchange Act of 1934 or Section 30 of the Investment  Company Act of
1940  during  the  preceding  12  months  or for such  shorter  period  that the
registrant  was  required to file such  report(s)  been filed?  If answer is no,
identify  report(s).                                           [X]Yes     [ ] No
________________________________________________________________________________


(3) Is it anticipated that any significant  change in results of operations from
the  corresponding  period for the last  fiscal  year will be  reflected  by the
earnings  statements to be included in the subject report or portion thereof?
                                                                  [X] Yes [ ] No


If so, attach an explanation of the  anticipated  change,  both  narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.

As  indicated  in Part III of this Form  12b-25,  we are still in the process of
completing our interim  goodwill  impairment  analysis.  On October 26, 2006, we
issued a news release  announcing  our  financial  results for the third quarter
ended September 30, 2006,  which included a net loss of $16.1 million,  or $0.28
per share, as compared to a loss of $16.0 million,  or $0.28 per share,  for the
third quarter of 2005.  In that  release,  we noted that we expected our interim
goodwill impairment  analysis to result in a material non-cash charge.  Although
we are still working  diligently  to finalize the amount of this charge,  we now
estimate that our non-cash goodwill  impairment charge will be in excess of $150
million,  which is anticipated to have a  corresponding,  negative impact on our
results for the third quarter of 2006.



                              Bowater Incorporated
--------------------------------------------------------------------------------
                  (Name of Registrant as Specified in Charter)


has  caused  this  notification  to be signed on its  behalf by the  undersigned
hereunto duly authorized.


Date    November 14, 2006     By /s/ Joseph B.Johnson,
        ------------------       --------------------------------------------
                               Joseph B. Johnson, Vice President and Controller

INSTRUCTION: The form may be signed by an executive officer of the registrant or
by any other duly  authorized  representative.  The name and title of the person
signing  the form  shall  be typed or  printed  beneath  the  signature.  If the
statement is signed on behalf of the registrant by an authorized  representative
(other than an executive officer), evidence of the representative's authority to
sign on behalf of the registrant shall be filed with the form.

                                    ATTENTION

Intentional  misstatements  or omissions  of fact  constitute  Federal  Criminal
Violations (See 18 U.S.C. 1001).