<PAGE>   1
      AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON MAY 18, 2001
                         REGISTRATION NO. 333-_________

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM S-8
                        REGISTRATION STATEMENT UNDER THE
                             SECURITIES ACT OF 1933

                              BOWATER INCORPORATED
    -----------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

          DELAWARE                                     62-0721803
---------------------------------         -------------------------------------
   (State of Incorporation)                 (IRS Employer Identification No.)

     55 E. CAMPERDOWN WAY, P.O. BOX 1028, GREENVILLE, SOUTH CAROLINA 29602
    -----------------------------------------------------------------------
                    (Address of Principal Executive Offices)

              BOWATER INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN
    -----------------------------------------------------------------------
                            (Full Title of the Plan)

                             WENDY C. SHIBA, ESQUIRE
             VICE PRESIDENT, SECRETARY AND ASSISTANT GENERAL COUNSEL
                              BOWATER INCORPORATED
                      55 E. CAMPERDOWN WAY, P.O. BOX 1028,
                        GREENVILLE, SOUTH CAROLINA 29602
                                 (864) 271-7733
    -----------------------------------------------------------------------
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)

                         CALCULATION OF REGISTRATION FEE
<TABLE>
<CAPTION>
=====================================================================================================================
<S>                          <C>                 <C>                    <C>                       <C>
   Title Of Each Class       Amount To Be            Proposed                 Proposed                Amount of
   Of Securities To Be        Registered         Maximum Offering             Maximum              Registration Fee
       Registered                                 Price Per Unit         Aggregate Offering
                                                                                Price
---------------------------------------------------------------------------------------------------------------------
        Common Stock           4,200,000            $48.09(2)              $201,978,000(2)          $50,494.50(2)
      $1.00 par value          shares(1)
         per share
=====================================================================================================================
</TABLE>
         (1) Pursuant to Rule 416(c) under the Securities Act of 1933, as
amended (the "Securities Act"), this Registration Statement also covers an
indeterminate amount of interests to be offered or sold pursuant to the employee
benefit plan described herein.

         (2) Estimated solely for purposes of calculating the registration fee,
and pursuant to Rule 457(c) under the Securities Act, the proposed maximum
offering price per unit and the registration fee are based on the reported
average of the high and low sales prices of Bowater Incorporated Common Stock as
reported on the New York Stock Exchange on May 11, 2001. Pursuant to Rule
457(h)(2) under the Securities Act, no separate fee is required with respect to
the interests in the Plan covered by this Registration Statement.

         This Registration Statement shall become effective automatically upon
the date of filing in accordance with Section 8(a) of the Securities Act, and
Rule 462 promulgated thereunder.

<PAGE>   2
                                     PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

REGISTRATION OF ADDITIONAL SECURITIES

         Pursuant to General Instruction E of the instructions to Form S-8,
Bowater Incorporated (the "Registrant") and the Bowater Incorporated Salaried
Employees' Savings Plan (the "Plan") hereby incorporate by reference the
contents of the previous Registration Statements filed by the Registrant and the
Plan on Forms S-8 (Registration Nos. 333-00555, 333-41471 and 333-84161). The
current registration of 4,200,000 shares of common stock of the Registrant will
increase the total number of shares registered for issuance under the Plan to
8,100,000.

ITEM 8.       EXHIBITS

         Pursuant to General Instruction E of the instructions to Form S-8, the
Registrant and the Plan hereby incorporate by reference the exhibits of the
previous Registration Statements filed by the Registrant and the Plan on Forms
S-8 (Registration Nos. 333-00555, 333-41471 and 333-84161). The following
additional exhibits are filed as part of this Registration Statement.

              No:     Exhibit:
              --      -------

              4.1     Amendment  No. 1 to the Bowater  Incorporated  Salaried
                      Employees'  Savings Plan, As Amended and Restated
                      Effective January 1, 1997.

              4.2     Second Amendment to the Bowater  Incorporated  Salaried
                      Employees'  Savings Plan, As Amended and Restated
                      Effective January 1, 1997.

              4.3     Amendment  No. 3 to the Bowater  Incorporated  Salaried
                      Employees'  Savings Plan, As Amended and Restated
                      Effective January 1, 1997.

              23      Consent of Accountants.

              24      Powers of Attorney.





<PAGE>   3
                                   SIGNATURES

         The Registrant. Pursuant to the requirements of the Securities Act of
1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Greenville, state of South Carolina, on May
16, 2001.

                                            BOWATER INCORPORATED
                                            (Registrant)



                                            By:  /s/ Arnold M. Nemirow
                                               ---------------------------------
                                               Arnold M. Nemirow
                                               Chairman, President and
                                               Chief Executive Officer

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated.


<TABLE>
<CAPTION>
         SIGNATURE                                         TITLE                                           DATE
<S>                                     <C>                                                          <C>
/s/ Arnold M. Nemirow
--------------------------------        Chairman of the Board, President and Chief Executive         May 16, 2001
Arnold M. Nemirow                       Officer
                                        (principal executive officer)

/s/ David G. Maffucci
--------------------------------        Senior Vice President and Chief Financial Officer            May 16, 2001
David G. Maffucci                       (principal financial officer)

/s/ Michael F. Nocito
--------------------------------        Vice President and Controller                                May 16, 2001
Michael F. Nocito                       (principal accounting officer)


         *                              Director                                                     May 16, 2001
--------------------------------
Francis J. Aguilar


         *                              Director                                                     May 16, 2001
--------------------------------
Richard Barth


         *                              Director                                                     May 16, 2001
--------------------------------
Kenneth M. Curtis


         *                              Director                                                     May 16, 2001
--------------------------------
Cinda A. Hallman
</TABLE>

<PAGE>   4
<TABLE>
<CAPTION>
<S>                                     <C>                                                         <C>
              SIGNATURE                                         TITLE                                    DATE

                    *                      Director                                                  May 16, 2001
----------------------------------------
Charles J. Howard
                    *                      Director                                                  May 16, 2001
----------------------------------------
James L. Pate
                    *                      Director                                                  May 16, 2001
----------------------------------------
John A. Rolls
                    *                      Director                                                  May 16, 2001
----------------------------------------
Arthur R. Sawchuk
</TABLE>

         *Wendy C. Shiba, by signing her name hereto, does sign this document on
behalf of the persons indicated above pursuant to powers of attorney duly
executed by such persons that are filed herewith as Exhibit 24.

                                    By: /s/ Wendy C. Shiba
                                        -------------------------
                                            Wendy C. Shiba,
                                            Attorney-in-Fact

         The Plan. Pursuant to the requirements of the Securities Act of 1933,
the trustees (or other persons who administer the Plan) have duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Greenville, state of South Carolina, on May 16,
2001.

                                     BOWATER INCORPORATED
                                     SALARIED EMPLOYEES' SAVINGS PLAN
                                     (Plan)



                                     By: /s/ Aaron Whitlock
                                         ----------------------
                                             Aaron Whitlock,
                                             Plan Administrator
[{"type": "S-8", "sequence": "1", "filename": "c62649s-8.txt", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 10582}]
{"company-data": {"conformed-name": "BOWATER INC", "cik": "0000743368", "assigned-sic": "2621", "irs-number": "620721803", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-61228", "film-number": "1643520"}, "business-address": {"street1": "55 EAST CAMPERDOWN WAY", "street2": "P O BOX 1028", "city": "GREENVILLE", "state": "SC", "zip": "29601", "phone": "8642717733"}, "mail-address": {"street1": "55 EAST CAMPERDOWN WAY", "street2": "P O BOX 1028", "city": "GREENVILLE", "state": "SC", "zip": "29601"}}
1
      AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON MAY 18, 2001
                         REGISTRATION NO. 333-_________

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM S-8
                        REGISTRATION STATEMENT UNDER THE
                             SECURITIES ACT OF 1933

                              BOWATER INCORPORATED
    -----------------------------------------------------------------------
             (Exact Name of Registrant as Specified in Its Charter)

          DELAWARE                                     62-0721803
---------------------------------         -------------------------------------
   (State of Incorporation)                 (IRS Employer Identification No.)

     55 E. CAMPERDOWN WAY, P.O. BOX 1028, GREENVILLE, SOUTH CAROLINA 29602
    -----------------------------------------------------------------------
                    (Address of Principal Executive Offices)

              BOWATER INCORPORATED SALARIED EMPLOYEES' SAVINGS PLAN
    -----------------------------------------------------------------------
                            (Full Title of the Plan)

                             WENDY C. SHIBA, ESQUIRE
             VICE PRESIDENT, SECRETARY AND ASSISTANT GENERAL COUNSEL
                              BOWATER INCORPORATED
                      55 E. CAMPERDOWN WAY, P.O. BOX 1028,
                        GREENVILLE, SOUTH CAROLINA 29602
                                 (864) 271-7733
    -----------------------------------------------------------------------
(Name, Address and Telephone Number, Including Area Code, of Agent for Service)

                         CALCULATION OF REGISTRATION FEE
=====================================================================================================================
Title Of Each Class       Amount To Be            Proposed                 Proposed                Amount of
   Of Securities To Be        Registered         Maximum Offering             Maximum              Registration Fee
       Registered                                 Price Per Unit         Aggregate Offering
                                                                                Price
---------------------------------------------------------------------------------------------------------------------
        Common Stock           4,200,000            $48.09(2)              $201,978,000(2)          $50,494.50(2)
      $1.00 par value          shares(1)
         per share
=====================================================================================================================
(1) Pursuant to Rule 416(c) under the Securities Act of 1933, as
amended (the "Securities Act"), this Registration Statement also covers an
indeterminate amount of interests to be offered or sold pursuant to the employee
benefit plan described herein.

         (2) Estimated solely for purposes of calculating the registration fee,
and pursuant to Rule 457(c) under the Securities Act, the proposed maximum
offering price per unit and the registration fee are based on the reported
average of the high and low sales prices of Bowater Incorporated Common Stock as
reported on the New York Stock Exchange on May 11, 2001. Pursuant to Rule
457(h)(2) under the Securities Act, no separate fee is required with respect to
the interests in the Plan covered by this Registration Statement.

         This Registration Statement shall become effective automatically upon
the date of filing in accordance with Section 8(a) of the Securities Act, and
Rule 462 promulgated thereunder.
2
                                     PART II
               INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

REGISTRATION OF ADDITIONAL SECURITIES

         Pursuant to General Instruction E of the instructions to Form S-8,
Bowater Incorporated (the "Registrant") and the Bowater Incorporated Salaried
Employees' Savings Plan (the "Plan") hereby incorporate by reference the
contents of the previous Registration Statements filed by the Registrant and the
Plan on Forms S-8 (Registration Nos. 333-00555, 333-41471 and 333-84161). The
current registration of 4,200,000 shares of common stock of the Registrant will
increase the total number of shares registered for issuance under the Plan to
8,100,000.

ITEM 8.       EXHIBITS

         Pursuant to General Instruction E of the instructions to Form S-8, the
Registrant and the Plan hereby incorporate by reference the exhibits of the
previous Registration Statements filed by the Registrant and the Plan on Forms
S-8 (Registration Nos. 333-00555, 333-41471 and 333-84161). The following
additional exhibits are filed as part of this Registration Statement.

              No:     Exhibit:
              --      -------

              4.1     Amendment  No. 1 to the Bowater  Incorporated  Salaried
                      Employees'  Savings Plan, As Amended and Restated
                      Effective January 1, 1997.

              4.2     Second Amendment to the Bowater  Incorporated  Salaried
                      Employees'  Savings Plan, As Amended and Restated
                      Effective January 1, 1997.

              4.3     Amendment  No. 3 to the Bowater  Incorporated  Salaried
                      Employees'  Savings Plan, As Amended and Restated
                      Effective January 1, 1997.

              23      Consent of Accountants.

              24      Powers of Attorney.
3
                                   SIGNATURES

         The Registrant. Pursuant to the requirements of the Securities Act of
1933, the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Greenville, state of South Carolina, on May
16, 2001.

                                            BOWATER INCORPORATED
                                            (Registrant)

                                            By:  /s/ Arnold M. Nemirow
                                               ---------------------------------
                                               Arnold M. Nemirow
                                               Chairman, President and
                                               Chief Executive Officer

         Pursuant to the requirements of the Securities Act of 1933, this
Registration Statement has been signed by the following persons in the
capacities and on the dates indicated.
SIGNATURE                                         TITLE                                           DATE
/s/ Arnold M. Nemirow
--------------------------------        Chairman of the Board, President and Chief Executive         May 16, 2001
Arnold M. Nemirow                       Officer
                                        (principal executive officer)

/s/ David G. Maffucci
--------------------------------        Senior Vice President and Chief Financial Officer            May 16, 2001
David G. Maffucci                       (principal financial officer)

/s/ Michael F. Nocito
--------------------------------        Vice President and Controller                                May 16, 2001
Michael F. Nocito                       (principal accounting officer)

         *                              Director                                                     May 16, 2001
--------------------------------
Francis J. Aguilar

         *                              Director                                                     May 16, 2001
--------------------------------
Richard Barth

         *                              Director                                                     May 16, 2001
--------------------------------
Kenneth M. Curtis

         *                              Director                                                     May 16, 2001
--------------------------------
Cinda A. Hallman
4
SIGNATURE                                         TITLE                                    DATE

                    *                      Director                                                  May 16, 2001
----------------------------------------
Charles J. Howard
                    *                      Director                                                  May 16, 2001
----------------------------------------
James L. Pate
                    *                      Director                                                  May 16, 2001
----------------------------------------
John A. Rolls
                    *                      Director                                                  May 16, 2001
----------------------------------------
Arthur R. Sawchuk
*Wendy C. Shiba, by signing her name hereto, does sign this document on
behalf of the persons indicated above pursuant to powers of attorney duly
executed by such persons that are filed herewith as Exhibit 24.

                                    By: /s/ Wendy C. Shiba
                                        -------------------------
                                            Wendy C. Shiba,
                                            Attorney-in-Fact

         The Plan. Pursuant to the requirements of the Securities Act of 1933,
the trustees (or other persons who administer the Plan) have duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Greenville, state of South Carolina, on May 16,
2001.

                                     BOWATER INCORPORATED
                                     SALARIED EMPLOYEES' SAVINGS PLAN
                                     (Plan)

                                     By: /s/ Aaron Whitlock
                                         ----------------------
                                             Aaron Whitlock,
                                             Plan Administrator