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<body>

<div class="Section1">
	<p class="CenterSingle" style="margin-bottom: .0001pt" align="center">
	 <font size="2">As filed with the Securities
	and Exchange Commission on July 21, 2008 </font> </p>
	<div style="mso-element: para-border-div; mso-border-bottom-alt: thin-thick-small-gap windowtext 4.5pt; border-left: medium none; border-right: medium none; border-top: medium none; border-bottom: 4.5pt double windowtext; padding-left: 0cm; padding-right: 0cm; padding-top: 0cm; padding-bottom: 1.0pt">
		<p class="Rightsingle" style="border: medium none; margin-bottom: .0001pt; padding: 0cm" align="right">
		 <font size="2">Registration No. 333- </font> </div>
	<p class="CenterSingle" style="margin-bottom: .0001pt" align="center"><b>
	 UNITED STATES  </b></p>
	<p class="CenterSingle" style="margin-bottom: .0001pt" align="center"><b>
	 SECURITIES AND EXCHANGE
	COMMISSION  <br>
	Washington, D.C.&nbsp; 20549<br>
	 </b> ____________________ </p>
	<p class="MsoNormal" align="center" style="text-align: center; margin: 6.0pt 0cm">
	<b> <font size="5">Form S-8 </font> </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
	 REGISTRATION STATEMENT </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
	 UNDER </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
	<b> THE SECURITIES ACT OF 1933<br>
	  ____________________ </b></p>
	<p class="MsoNormal" align="center" style="text-align: center"><b>
	 <font size="4">AbitibiBowater Inc. </font> </b></p>
	<p class="MsoNormal" align="center" style="text-align: center">
	 <font size="2">(Exact name of Registrant as
	specified in its charter) </font> </p>
	<div align="center">
		<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse" id="table1">
			<tr>
				<td width="192" valign="top" style="width: 144.0pt; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				<b> Delaware </b></p>
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				 (State or other
				jurisdiction of incorporation or organization) </td>
				<td width="298" valign="top" style="width: 223.2pt; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				 &nbsp; </td>
				<td width="192" valign="top" style="width: 144.0pt; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0cm; padding-bottom: 0cm">
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				<b> 98-0526415 </b></p>
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				 (IRS Employer </p>
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				 Identification No.) </td>
			</tr>
		</table>
	</div>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">&nbsp;</p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
	<b>
	 1155 Metcalfe Street, Suite 800 </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
	 Montreal, Quebec  </b>
	</p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
	 Canada H3B 5H2 </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
	 (514) 875-2160 </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
	 <font size="2">(Address, including zip code,
	of principal executive offices) </font> </p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 12.0pt">
	 ____________________ </p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
	 AbitibiBowater Inc. 2008 Equity
	Incentive Plan </b></p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
	 <font size="2">(Full title of the plan) </font> </p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
	 <b> ____________________ </b> </p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
	 &nbsp;</p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				<b> The Corporation
				Trust Company </b></p>
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				<b> 1209 Orange
				Street </b></p>
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				<b> Wilmington,
				Delaware 19801 </b></p>
				<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
				<b> (866) 809-1134</b><p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
	 <font size="2">(Name of agent, including area
	code, for service) </font> </p>
	<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 12.0pt">
	 ____________________ </p>
	<p class="MsoNormal" align="center" style="text-align: center">
	 <font size="2">COPIES TO: </font> </p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table4">
		<tr>
			<td width="49">
			<p style="margin-top: 0; margin-bottom: 0">&nbsp;</td>
			<td width="281">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<font size="3"><b>AbitibiBowater Inc.</b></font></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> 1155 Metcalfe
			Street, Suite 800 </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<font size="3"><b>Montreal, Quebec</b></font></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<font size="3"><b>Canada&nbsp; H3B 5H2</b></font></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> (212) 373-3000 </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> Attention:
			</b><font size="3"><b>Jacques P. Vachon</b></font></td>
			<td>
			<p style="margin-top: 0; margin-bottom: 0">&nbsp;</td>
			<td width="276" valign="top">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> Paul, Weiss, Rifkind,
			Wharton &amp; Garrison LLP </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> 1285 Avenue of the
			Americas New&nbsp;York, New&nbsp;York&nbsp; 10019-6064 </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> (212) 373-3000 </b></p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
			<b> Attention: Edwin S.
			Maynard </b></td>
			<td width="55">
			<p style="margin-top: 0; margin-bottom: 0">&nbsp;</td>
		</tr>
		<tr>
			<td width="49">&nbsp;</td>
			<td width="281">&nbsp;</td>
			<td>&nbsp;</td>
			<td width="276">&nbsp;</td>
			<td width="55">&nbsp;</td>
		</tr>
	</table>
	<p class="MsoNormal" align="center" style="text-align: center">&nbsp;</p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table5" style="border-left-width: 0px; border-right-width: 0px; border-top-width: 0px">
		<tr>
			<td colspan="5">
			<p align="center"><b>CALCULATION OF REGISTRATION FEE</b></td>
		</tr>
		<tr>
			<td valign="top" width="21%" style="border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1px; border-top-style: solid; border-top-width: 1px; border-bottom-style: solid; border-bottom-width: 1px">
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			 Title of Securities
			 </p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			 to be Registered </td>
			<td valign="top" width="19%" style="border-style: solid; border-width: 1px">
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			 Amount to be
			</p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			 Registered (1) </td>
			<td valign="top" width="21%" style="border-style: solid; border-width: 1px">
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 Proposed Maximum
			</p>
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 Offering Price Per
			Share </td>
			<td width="20%" valign="top" style="border-style: solid; border-width: 1px">
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 Proposed Maximum
			</p>
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 Aggregate Offering
			 </p>
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 Price </td>
			<td width="18%" valign="top" style="border-left-style: solid; border-left-width: 1px; border-right-style: none; border-right-width: medium; border-top-style: solid; border-top-width: 1px; border-bottom-style: solid; border-bottom-width: 1px">
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
			 Amount of  </p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
			 Registration </p>
			<p class="MsoNormal" align="center" style="text-align: center; margin-bottom: 0; margin-top:0">
			 Fee </td>
		</tr>
		<tr>
			<td valign="top" width="21%" style="border-left-style: none; border-left-width: medium; border-right-style: solid; border-right-width: 1px; border-top-style: solid; border-top-width: 1px; border-bottom-style: solid; border-bottom-width: 1px">
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 Common stock, par value
			 </p>
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 $1.00 per share </td>
			<td valign="top" width="19%" style="border-style: solid; border-width: 1px">
			<p class="MsoNormal" align="center" style="text-align: center; margin: 0 0cm">
			 2,000,000 shares </td>
			<td width="21%" valign="top" style="border-style: solid; border-width: 1px">
			<p class="MsoNormal" align="center" style="text-align: center; margin: 0 0cm">
			 $7.62(2) </td>
			<td width="20%" valign="top" style="border-style: solid; border-width: 1px">
			<p class="MsoNormal" align="center" style="text-align: center; margin: 0 0cm">
			 $15,240,000(2) </td>
			<td width="18%" valign="top" style="border-left-style: solid; border-left-width: 1px; border-right-style: none; border-right-width: medium; border-top-style: solid; border-top-width: 1px; border-bottom-style: solid; border-bottom-width: 1px">
			<p style="margin-top: 0; margin-bottom: 0" align="center">
			 $599 </td>
		</tr>
		<tr>
			<td valign="top" width="21%">
			&nbsp;</td>
			<td valign="top" width="19%">
			&nbsp;</td>
			<td width="21%" valign="top">
			&nbsp;</td>
			<td width="21%" valign="top">
			&nbsp;</td>
			<td width="18%" valign="top">
			&nbsp;</td>
		</tr>
		</table>
	<p class="MsoNormal" align="center" style="text-align: center">&nbsp;</p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table6">
		<tr>
			<td valign="top" width="4%">
			<font size="2">(1)</font></td>
			<td valign="top" width="96%">
			<font size="2">Pursuant to Rule 416 under the Securities Act of
			1933, as amended (the "Securities Act"), this Registration Statement
			shall be deemed to cover any additional securities to be offered or
			issued from stock splits, stock dividends or similar transactions.</font></td>
		</tr>
		<tr>
			<td valign="top" width="4%">
			<font size="2">(2)</font></td>
			<td valign="top" width="96%">
			<font size="2">Estimated pursuant to Rule 457(c) and (h) under the
			Securities Act solely for the purpose of computing the registration
			fee and based upon the average of the high and low prices of
			AbitibiBowater Inc. common stock as reported on the New York Stock
			Exchange on July 14, 2008.</font></td>
		</tr>
	</table>
	<p class="MsoNormal" style="text-indent: -22.7pt; margin-left: -9.0pt">
	  </p>
	<div style="mso-element: para-border-div; mso-border-bottom-alt: thick-thin-small-gap windowtext 4.5pt; border-left: medium none; border-right: medium none; border-top: medium none; border-bottom: 4.5pt double windowtext; margin-left: -31.7pt; margin-right: 0cm; padding-left: 0cm; padding-right: 0cm; padding-top: 0cm; padding-bottom: 1.0pt">
		<p class="MsoNormal" style="text-indent: -22.7pt; border: medium none; margin-left: 22.7pt; padding: 0cm">
		 &nbsp; </div>
</div>
<b>
<br clear="all" style="page-break-before: always">
&nbsp; </b><div class="Section2">
	<p class="CenterSingle" style="page-break-after: avoid" align="center"><b>
	 EXPLANATORY NOTE </b></p>
	<p class="MsoBodyText"><i> Except as the context otherwise
	requires, references to "we," "our," "us," "AbitibiBowater" and the
	"Company" are to AbitibiBowater Inc. and its consolidated subsidiaries. </i></p>
	<p class="MsoNormal"> We have prepared this
	Registration Statement in accordance with the requirements of Form S-8 under
	the Securities Act of 1933, as amended (the "Securities Act"), to register
	the issuance and sale of 2,000,000 shares of our common stock, par value
	$1.00 per share, which we refer to as the common stock, that are reserved
	for issuance in respect of grants made or upon exercise of options granted
	under the AbitibiBowater Inc. 2008 Equity Incentive Plan (the "Plan"). </p>
	<p class="CenterSingle">&nbsp;</p>
	<p class="CenterSingle" align="center"><b> PART I<br>
	<br>
	INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS </b></p>
	<p class="MsoNormal" style="page-break-after: avoid"><b>
	Item 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Plan Information. &nbsp; </b></p>
	<p class="MsoBodyText"> The document(s) containing the
	information specified in Part I of Form S-8 will be sent or given to
	participants in the Plan as specified by Rule 428(b)(1) under the Securities
	Act.&nbsp; Such documents are not being filed with the Securities and Exchange
	Commission (the &quot;SEC&quot;), but constitute, along with the documents incorporated by
	reference into this Registration Statement, a prospectus that meets the
	requirements of Section&nbsp;10(a) of the Securities Act. </p>
	<p class="MsoNormal" style="text-indent: -72.0pt; page-break-after: avoid; margin-left: 72.0pt">
	<b> Item 2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Company Information and Employee
	Plan Annual Information. &nbsp; </b></p>
	<p class="MsoBodyText"> We will furnish without charge to
	each person to whom the prospectus is delivered, upon the written or oral
	request of such person, a copy of any and all of the documents incorporated
	by reference in Item 3 of Part&nbsp;II of this Registration Statement, other than
	exhibits to such documents (unless such exhibits are specifically
	incorporated by reference to the information that is incorporated). &nbsp;Those
	documents are incorporated by reference in the Section&nbsp;10(a) prospectus. &nbsp;We
	will also furnish without charge to each person to whom the prospectus is
	delivered, upon written or oral request, all other documents required to be
	delivered to employees pursuant to Rule 428(b).&nbsp; Requests should be directed
	to AbitibiBowater Inc., 1155 Metcalfe Street, Suite 800, Montreal, Quebec,
	Canada H3B 5H2, Attention: Chief Legal Officer; Telephone number (514)
	875-2160. </p>
	<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">
	2</font></p>
</div>
<div class="Section2">
	<hr>
	<p class="MsoBodyText">&nbsp;</p>
	<p class="MsoTitle" style="page-break-before: always; page-break-after: avoid" align="center">
	 <b>PART&nbsp;II </b> </p>
	<p class="MsoTitle" align="center"> <b>INFORMATION REQUIRED IN THE
	REGISTRATION STATEMENT </b> </p>
	<p class="MsoIndexHeading">
	<b>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Incorporation of Documents by Reference
	</b> </p>
	<p class="MsoBodyText"> The following documents filed with
	the SEC by us are incorporated by reference in this Registration Statement: </p>
	<p class="MsoBodyText"> &nbsp;</p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table14">
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42" valign="top">1.</td>
			<td> <font size="3">Amendment No. 1 to our Annual
	Report on Form 10-K/A for the fiscal year ended December 31, 2007 filed with
	the SEC on March 20, 2008; </font> </td>
		</tr>
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42">2.</td>
			<td>  <font size="3">Our Quarterly Report on Form 10-Q
	for the quarter ended March 31, 2008 filed with the SEC on May 12, 2008;
		</font>  </td>
		</tr>
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42" valign="top">3.</td>
			<td>  <font size="3">All other reports filed (and not
	furnished) by us under Section 13(a) or 15(d) of the Securities Exchange Act
	of 1934, as amended (the "Exchange Act"), since the end of the fiscal year
	covered by our Form 10-K/A referred to in (1) above; and </font>  </td>
		</tr>
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42" valign="top">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="41">&nbsp;</td>
			<td width="42" valign="top">4.</td>
			<td>  <font size="3">The description of our common
	stock contained in our Current Report on Form 8&#8209;K12B filed with the SEC on
	October 29, 2007.</font> </td>
		</tr>
	</table>
	<p class="MsoBodyText"> In addition, all reports and
	documents filed with the SEC by us pursuant to Sections&nbsp;13(a), 13(c), 14 or
	15(d) of the Exchange Act subsequent to the date hereof and prior to the
	filing of a post-effective amendment to this Registration Statement which
	indicates that all securities offered hereby have been sold, or which
	deregisters all securities then remaining unsold, shall be deemed to be
	incorporated by reference herein and made a part hereof from the date of the
	filing of such documents. </p>
	<p class="MsoBodyText"> Any statement contained in this
	Registration Statement, in an amendment hereto or in a document incorporated
	by reference herein shall be deemed to be modified or superseded for
	purposes of this Registration Statement to the extent that a statement
	contained herein or in any subsequently filed amendment to this Registration
	Statement or in any document that also is incorporated by reference herein
	modifies or supersedes such statement.&nbsp; Any statement so modified or
	superseded shall not be deemed, except as so modified or superseded, to
	constitute a part of this Registration Statement. </p>
	<p class="MsoIndexHeading">
	<b>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Description of Securities
	</b> </p>
</div>
<p class="MsoBodyText" style="margin-top:0; margin-bottom:0">Not applicable. </p>
<div class="Section2">
	<p class="MsoIndexHeading" style="page-break-after: avoid">
	 <b>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interests of Named Experts and Counsel
		</b> </p>
	<p class="MsoBodyText"> Not applicable. </p>
	<p class="MsoIndexHeading">
	<b>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Indemnification of Directors and Officers
	</b> </p>
	<p class="MsoBodyText"> Delaware law permits a corporation
	to adopt a provision in its certificate of incorporation eliminating or
	limiting the personal liability of a director, but not an officer in his or
	her capacity as such, to the corporation or its stockholders for monetary
	damages for breach of fiduciary duty  </p>
	<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">
	3</font></p><hr>
	<p class="MsoBodyText" style="text-indent: 0"> &nbsp;</p>
	<p class="MsoBodyText" style="text-indent: 0"> as a director, except that such
	provision shall not limit the liability of a director for (1)&nbsp;any breach of
	the director's duty of loyalty to the corporation or its stockholders,
	(2)&nbsp;acts or omissions not in good faith or that involve intentional
	misconduct or a knowing violation of law, (3)&nbsp;liability under Section&nbsp;174 of
	the Delaware General Corporation Law for unlawful payment of dividends or
	stock purchases or redemptions, or (4)&nbsp;any transaction from which the
	director derived an improper personal benefit.&nbsp; AbitibiBowater's restated
	certificate of incorporation provides that no AbitibiBowater director shall
	be personally liable to AbitibiBowater or AbitibiBowater's stockholders for
	monetary damages for breach of fiduciary duty as a director, except to the
	extent such an exemption from liability or limitation thereof is not
	permitted under the Delaware General Corporation Law. </p>
	<p class="MsoBodyText"> Under Delaware law, a corporation
	may indemnify any individual made a party or threatened to be made a party
	to any type of proceeding, other than action by or in the right of the
	corporation, because he or she is or was an officer, director, employee or
	agent of the corporation or was serving at the request of the corporation as
	an officer, director, employee or agent of another corporation or entity
	against expenses, judgments, fines and amounts paid in settlement actually
	and reasonably incurred in connection with such proceeding: (1)&nbsp;if he or she
	acted in good faith and in a manner he or she reasonably believed to be in
	or not opposed to the best interests of the corporation; or (2)&nbsp;in the case
	of a criminal proceeding, he or she had no reasonable cause to believe that
	his or her conduct was unlawful.&nbsp; A corporation may indemnify any individual
	made a party or threatened to be made a party to any threatened, pending or
	completed action or suit brought by or in the right of the corporation
	because he or she was an officer, director, employee or agent of the
	corporation, or is or was serving at the request of the corporation as a
	director, officer, employee or agent of another corporation or other entity,
	against expenses actually and reasonably incurred in connection with such
	action or suit if he or she acted in good faith and in a manner he or she
	reasonably believed to be in or not opposed to the best interests of the
	corporation, provided that such indemnification will be denied if the
	individual is found liable to the corporation unless, in such a case, the
	court determines the person is nonetheless entitled to indemnification for
	such expenses.&nbsp; A corporation must indemnify a present or former director or
	officer who successfully defends himself or herself in a proceeding to which
	he or she was a party because he or she was a director or officer of the
	corporation against expenses actually and reasonably incurred by him or
	her.&nbsp; Expenses incurred by an officer or director, or any employees or
	agents as deemed appropriate by the Board of Directors, in defending civil
	or criminal proceedings may be paid by the corporation in advance of the
	final disposition of such proceedings upon receipt of an undertaking by or
	on behalf of such director or officer to repay such amount if it shall
	ultimately be determined that he or she is not entitled to be indemnified by
	the corporation.&nbsp; The Delaware law regarding indemnification and expense
	advancement is not exclusive of any other rights which may be granted by
	AbitibiBowater's restated certificate of incorporation or by-laws, a vote of
	stockholders or disinterested directors, agreement or otherwise. </p>
	<p class="MsoBodyText"> Under the Delaware General
	Corporation Law, termination of any proceeding by conviction or upon a plea
	of nolo contendere or its equivalent shall not, of itself, create a
	presumption that such person is prohibited from being indemnified. </p>
	<p class="MsoBodyText">&nbsp;</p>
	<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">
	4</font></p><hr>
	<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
	<p class="MsoBodyText">&nbsp;</p>
	<p class="MsoBodyText"> AbitibiBowater's restated
	certificate of incorporation and bylaws provide for the indemnification and
	advancement of expenses to the fullest extent permitted by law of any
	individual made, or threatened to be made, a party to an action, suit or
	proceeding, whether civil, criminal, administrative or investigative, by
	reason of the fact that he or she is or was a director or officer of
	AbitibiBowater or is or was a director or officer of AbitibiBowater serving
	any other enterprise at the request of AbitibiBowater.&nbsp; However,
	AbitibiBowater will not indemnify a director or officer who commences any
	proceeding (except for proceedings to enforce rights of indemnification),
	unless the commencement of that proceeding was authorized or consented to by
	the AbitibiBowater Board of Directors. </p>
	<p class="MsoBodyText"> AbitibiBowater will assume and/or
	fulfill, as applicable, and will cause Abitibi-Consolidated Inc. ("ACI") or
	Bowater Incorporated ("Bowater"), as applicable, and/or their respective
	successors to fulfill and honor in all respects their respective obligations
	pursuant to any indemnification agreements between ACI or Bowater, as
	applicable, and their respective current or former directors, officers or
	employees in effect immediately prior to October 29, 2007 (the "Effective
	Time"), and any indemnification provisions under ACI's bylaws, Bowater's
	certificate of incorporation or Bowater's bylaws, each as in effect on the
	date of the combination agreement. &nbsp;AbitibiBowater will also, subject to
	certain conditions, pay expenses in advance of the final disposition of any
	applicable action, suit or proceeding to each such indemnified party to the
	fullest extent permitted under such documents and applicable law.
	&nbsp;AbitibiBowater will cause ACI and Bowater and/or their respective
	successors to not amend, repeal or otherwise modify the provisions with
	respect to exculpation and indemnification contained in ACI's bylaws,
	Bowater's certificate of incorporation or Bowater's bylaws as in effect on
	the date of the combination agreement for a period of six years from the
	Effective Time in any manner that would adversely affect the rights under
	such documents of individuals who, immediately prior to the Effective Time,
	were directors or officers of ACI or Bowater, as applicable, unless such
	modification is required by law. &nbsp;For a period of six years after the
	Effective Time, AbitibiBowater will, or will cause ACI, Bowater and/or their
	respective successors to, maintain in effect, if available, directors' and
	officers' liability insurance covering those persons who are currently
	covered by ACI's or Bowater's, as applicable, directors' and officers'
	liability insurance policy with respect to claims arising from actions or
	omissions that occurred on or before the Effective Time (including in
	connection with the combination agreement and the transactions contemplated
	by the combination agreement and the transactions contemplated hereby) on
	terms no less favorable to the beneficiaries of such policies than those
	applicable to persons covered as of the date of the combination agreement. </p>
	<p class="MsoIndexHeading" style="page-break-after: avoid">
	 <b>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed
		</b> </p>
	<p class="MsoBodyText"> Not applicable. </p>
	<p class="MsoBodyText">&nbsp;</p>
	<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">
	5</font></p><hr>
	<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
	<p class="MsoBodyText">&nbsp;</p>
	<p class="MsoIndexHeading" style="page-break-after: avoid">
	 <b>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits
		</b> </p>
	<p class="MsoNormal" style="page-break-after: avoid"><u>
	Exhibits </u></p>
	<p class="MsoNormal" style="page-break-after: avoid">&nbsp;</p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table10">
		<tr>
			<td width="35">4.1</td>
			<td width="38">&nbsp;</td>
			<td>Second Amended and Restated Certificate of Incorporation of
			AbitibiBowater Inc. </td>
		</tr>
		<tr>
			<td width="35">&nbsp;</td>
			<td width="38">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="35" valign="top">4.2</td>
			<td width="38">&nbsp;</td>
			<td>Amended and Restated By-laws of AbitibiBowater Inc.
	(incorporated by reference to Exhibit&nbsp;3.2 to Current Report on Form 8-K of AbitibiBowater Inc., filed on October 29, 2007).
			</td>
		</tr>
		<tr>
			<td width="35" valign="top">&nbsp;</td>
			<td width="38">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="35" valign="top">5.1</td>
			<td width="38">&nbsp;</td>
			<td>Opinion of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP regarding the legality of the
	securities being registered. </td>
		</tr>
		<tr>
			<td width="35" valign="top">&nbsp;</td>
			<td width="38">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="35" valign="top">23.1</td>
			<td width="38">&nbsp;</td>
			<td>Consent of PricewaterhouseCoopers LLP. </td>
		</tr>
		<tr>
			<td width="35" valign="top">&nbsp;</td>
			<td width="38">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="35" valign="top">23.2 </td>
			<td width="38">&nbsp;</td>
			<td>Consent of KPMG LLP.</td>
		</tr>
		<tr>
			<td width="35" valign="top">&nbsp;</td>
			<td width="38">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="35" valign="top">23.3</td>
			<td width="38">&nbsp;</td>
			<td>Consent of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP (included in Exhibit&nbsp;5.1).
			</td>
		</tr>
		<tr>
			<td width="35" valign="top">&nbsp;</td>
			<td width="38">&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td width="35" valign="top">24.1</td>
			<td width="38">&nbsp;</td>
			<td>Power of Attorney (included on signature pages hereto). </td>
		</tr>
	</table>
	<p class="MsoIndexHeading" style="page-break-after: avoid">
	 &nbsp;</p>
	<p class="MsoIndexHeading" style="page-break-after: avoid">
	 <b>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Undertakings
		</b> </p>
	<p class="MsoIndexHeading" style="page-break-after: avoid">
	 &nbsp;</p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table11">
		<tr>
			<td width="4%" valign="top"> (a) </td>
			<td colspan="3"> The undersigned registrant hereby
	undertakes:  </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%">&nbsp;</td>
			<td width="91%" colspan="2">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">
			<font size="3">1.</font> </td>
			<td width="91%" valign="top" colspan="2">
			 <font size="3">To file during any period in
	which offers or sales are being made, a post-effective amendment to this
	registration statement: </font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="91%" valign="top" colspan="2">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="5%" valign="top">
			<font size="3">(i)</font> </td>
			<td width="87%" valign="top">
			<font size="3">to include any prospectus required by
			Section&nbsp;10(a)(3) of the Securities Act; </font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="5%" valign="top">&nbsp;</td>
			<td width="87%" valign="top">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="5%" valign="top">
			<font size="3">(ii)</font> </td>
			<td width="87%" valign="top">
			<font size="3">to reflect in the prospectus any facts or events
			arising after the effective date of the registration statement (or
			the most recent post-effective amendment thereof) which,
			individually or in the aggregate, represent a fundamental change in
			the information set forth in the registration statement.&nbsp;
			Notwithstanding the foregoing, any increase or decrease in the
			volume of securities offered (if the total dollar value of
			securities offered would not exceed that which was registered) and
			any deviation from the low or high end of the estimated maximum
			offering range may be reflected in the form of prospectus filed with
			the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in
			volume and price represent no more than a 20% change in the maximum
			aggregate offering price set forth in the &quot;Calculation of
			Registration Fee&quot; table in the effective registration statement; and</font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="5%" valign="top">&nbsp;</td>
			<td width="87%" valign="top">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="5%" valign="top">
			<font size="3">(iii) </font> </td>
			<td width="87%" valign="top">
			<font size="3">to include any material information with respect to
			the plan of distribution not previously disclosed in the
			registration statement or any material change to such information in
			the registration statement; </font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="5%" valign="top">&nbsp;</td>
			<td width="87%" valign="top">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="92%" valign="top" colspan="2">
			 <i>
			<font size="3">Provided, however, that,  </font>  </i>
			<font size="3">paragraphs 1(i)&nbsp;and
	1(ii)&nbsp;do not apply if the information required to be included in a
	post-effective amendment by those paragraphs is  </font> </td>
		</tr>
	</table>
	<p>&nbsp;</p>
	<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">
	6</font></p><hr>
	<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
	<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table12">
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="92%" valign="top">
			<font size="3">contained in periodic
	reports filed with or furnished to the SEC by us pursuant to Section&nbsp;13 or
	Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in the
	registration statement.  </font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="92%" valign="top">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">
			<font size="3">2.</font> </td>
			<td width="92%" valign="top">
			<font size="3">That, for the purpose of determining any liability
			under the Securities Act, each such post-effective amendment shall
			be deemed to be a new registration statement relating to the
			securities offered therein, and the offering of such securities at
			that time shall be deemed to be the initial bona fide offering
			thereof. </font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="92%" valign="top">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">
			<font size="3">3.</font> </td>
			<td width="92%" valign="top">
			<font size="3">To remove from registration by means of a
			post-effective amendment any of the securities being registered
			hereby which remain unsold at the termination of the offering.
			</font> </td>
		</tr>
		<tr>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="4%" valign="top">&nbsp;</td>
			<td width="92%" valign="top">&nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">(b)</td>
			<td width="96%" valign="top" colspan="2">The undersigned registrant hereby
			undertakes that, for the purposes of determining any liability under
			the Securities Act, each filing of the registrant's annual report
			pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act that
			is incorporated by reference in the registration statement shall be
			deemed to be a new registration statement relating to the securities
			offered therein, and the offering of such securities at that time
			shall be deemed to be the initial bona fide offering thereof.</td>
		</tr>
		<tr>
			<td width="4%" valign="top">
	&nbsp;</td>
			<td width="96%" valign="top" colspan="2">
			 &nbsp;</td>
		</tr>
		<tr>
			<td width="4%" valign="top">
	(c)</td>
			<td width="96%" valign="top" colspan="2">
			 Insofar as indemnification for
			liabilities arising under the Securities Act may be permitted to
			directors, officers and controlling persons of the registrant
			pursuant to the foregoing provisions, or otherwise, the registrant
			has been advised that in the opinion of the SEC such indemnification
			is against public policy as expressed in the Securities Act and is,
			therefore, unenforceable. In the event that a claim for
			indemnification against such liabilities (other than the payment by
			the registrant of expenses incurred or paid by a director, officer
			or controlling person of the registrant in the successful defense of
			any action, suit or proceeding) is asserted by such director,
			officer or controlling person in connection with the securities
			being registered, the registrant will, unless in the opinion of its
			counsel the matter has been settled by controlling precedent, submit
			to a court of appropriate jurisdiction the question whether such
			indemnification by it is against public policy as expressed in the
			Securities Act and will be governed by the final adjudication of
			such issue.  </td>
		</tr>
	</table>
	<p>&nbsp;</div><p class="MsoBodyText" align="center" style="text-indent: 0">
<font size="1">7</font></p><hr>
<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
<p class="MsoTitle" style="margin-bottom: 6.0pt" align="center">
 <b>SIGNATURES </b> </p>
<p class="MsoBodyText"> Pursuant to the requirements of the
Securities Act, 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 Montreal, Province of
Quebec, Canada, on July 21, 2008. </p>
<blockquote>
	<blockquote>
		<blockquote>
			<blockquote>
				<blockquote>
					<blockquote>
						<p class="MsoSignature" style="margin-top: 6.0pt"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ABITIBIBOWATER INC.
						</b></p>
					</blockquote>
				</blockquote>
			</blockquote>
		</blockquote>
	</blockquote>
</blockquote>
<p class="MsoSignature" style="margin-top: 6.0pt"> &nbsp; </p>
<blockquote>
	<blockquote>
		<blockquote>
			<blockquote>
				<blockquote>
					<p class="Signature2" style="margin-top: 0cm">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; By:&nbsp;
					<u>/s/ David J. Paterson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
					</u><br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
					Name: David J. Paterson<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
					Title: President and Chief Executive Officer
					</p>
				</blockquote>
			</blockquote>
		</blockquote>
	</blockquote>
</blockquote>
<p class="MsoTitle" style="margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; margin-bottom: 6.0pt">
 &nbsp; </p>
<p class="MsoTitle" style="margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; margin-bottom: 6.0pt" align="center">
 <b>POWER OF ATTORNEY </b> </p>
<p class="MsoBodyText">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; KNOW ALL PERSONS BY THESE PRESENTS,
that each individual whose signature appears below hereby constitutes and
appoints each of David J. Paterson and William G. Harvey, acting singly, his or
her true and lawful agent, proxy and attorney-in-fact, with full power of
substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to (i) act on, sign and file with the
Securities and Exchange Commission any and all amendments (including
post-effective amendments) to this registration statement together with all
schedules and exhibits thereto, (ii) act on, sign and file such certificates,
instruments, agreements and other documents as may be necessary or appropriate
in connection therewith, (iii) act on and file any supplement to any prospectus
included in this registration statement or any such amendment, and (iv) take any
and all actions which may be necessary or appropriate in connection therewith,
granting unto such agents, proxies and attorneys-in-fact, and each of them, full
power and authority to do and perform each and every act and thing necessary or
appropriate to be done, as fully for all intents and purposes as he might or
could do in person, hereby approving, ratifying and confirming all that such
agents, proxies and attorneys-in-fact or any of their substitutes may lawfully
do or cause to be done by virtue thereof. </p>
<p class="MsoBodyText" style="margin-bottom: 6.0pt"> Pursuant
to the requirements of the Securities Act, this registration statement has been
signed below on July 21, 2008, by the following persons in the capacities
indicated. </p>
<p class="MsoBodyText" style="margin-bottom: 6.0pt">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table7">
	<tr>
		<td width="384" style="border-bottom-style: solid; border-bottom-width: 1px">
		<p align="center"><b>
		SIGNATURE </b></td>
		<td style="border-bottom-style: none; border-bottom-width: medium">&nbsp;</td>
		<td style="border-bottom-style: solid; border-bottom-width: 1px" width="356">
		<p align="center"><b>
 TITLE </b></td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: solid; border-top-width: 1px; border-bottom-style: none; border-bottom-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium; border-bottom-style: none; border-bottom-width: medium">&nbsp;</td>
		<td style="border-top-style: solid; border-top-width: 1px; border-bottom-style: none; border-bottom-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ David J. Paterson</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		President and Chief Executive Officer</td>
	</tr>
	<tr>
		<td width="384">David J. Paterson</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		(Principal Executive Officer)</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ John W. Weaver</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Chairman</td>
	</tr>
	<tr>
		<td width="384">John W. Weaver</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
</table>
<p>&nbsp;</p>
<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">8</font></p>
<hr>
<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table8" style="border-top-width: 0px; border-left-width:0px; border-right-width:0px">
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ William G. Harvey</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Senior Vice President</td>
	</tr>
	<tr>
		<td width="384">William G. Harvey</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		and Chief Financial Officer (Principal</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style:none; border-bottom-width:medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium; border-bottom-style:none; border-bottom-width:medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium; border-bottom-style:none; border-bottom-width:medium" width="356">
		Financial and Accounting Officer)</td>
	</tr>
	<tr>
		<td width="384" style="border-style:none; border-width:medium; ">
		&nbsp;</td>
		<td style="border-style:none; border-width:medium; ">&nbsp;</td>
		<td style="border-style:none; border-width:medium; " width="356">
		&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ John Q. Anderson</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">John Q. Anderson</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Jacques Bougie</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Jacques Bougie</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">William E. Davis</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Richard B. Evans</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Richard B. Evans</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Gordon D. Giffin</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Anthony F. Griffiths</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">
		<p dir="ltr">Anthony F. Griffiths</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Ruth R. Harkin</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Ruth R. Harkin</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Lise Lachapelle</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Lise Lachapelle</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Gary J. Lakussen</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Gary J. Lukassen</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Paul Rivett</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Paul Rivett</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ John A. Rolls</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">John A. Rolls</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
</table>
<p>&nbsp;</p>
<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">9</font></p>
<hr>
<p class="MsoBodyText" align="center" style="text-indent: 0">&nbsp;</p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" bordercolor="#000000" id="table9" style="border-top-width: 0px">
	<tr>
		<td width="384" style="border-top-style: none; border-top-width: medium; border-bottom-style: solid; border-bottom-width: 1px">
		/s/ Togo D. West, Jr.</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">
		Director</td>
	</tr>
	<tr>
		<td width="384">Togo D. West, Jr.</td>
		<td style="border-top-style: none; border-top-width: medium">&nbsp;</td>
		<td style="border-top-style: none; border-top-width: medium" width="356">&nbsp;</td>
	</tr>
</table>
<p class="MsoBodyText" style="line-height: normal; margin-bottom: .0001pt">
 &nbsp; </p>
&nbsp;<p class="MsoBodyText" align="center" style="text-indent: 0">
<font size="1">10</font></p>
<hr>
<p>&nbsp;</p>
<p class="MsoTitle" align="center"><b><u> INDEX TO EXHIBITS </u></b></p>
<p class="MsoNormal" style="page-break-after: avoid"><u>
Exhibits </u></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0" id="table13">
	<tr>
		<td width="35">4.1</td>
		<td width="38">&nbsp;</td>
		<td>Second Amended and Restated Certificate of Incorporation of
		AbitibiBowater Inc. </td>
	</tr>
	<tr>
		<td width="35">&nbsp;</td>
		<td width="38">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="35" valign="top">4.2</td>
		<td width="38">&nbsp;</td>
		<td>Amended and Restated By-laws of AbitibiBowater Inc.
	(incorporated by reference to Exhibit&nbsp;3.2 to Current Report on Form 8-K of AbitibiBowater Inc., filed on October 29, 2007).
		</td>
	</tr>
	<tr>
		<td width="35" valign="top">&nbsp;</td>
		<td width="38">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="35" valign="top">5.1</td>
		<td width="38">&nbsp;</td>
		<td>Opinion of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP regarding the legality of the
	securities being registered. </td>
	</tr>
	<tr>
		<td width="35" valign="top">&nbsp;</td>
		<td width="38">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="35" valign="top">23.1</td>
		<td width="38">&nbsp;</td>
		<td>Consent of PricewaterhouseCoopers LLP. </td>
	</tr>
	<tr>
		<td width="35" valign="top">&nbsp;</td>
		<td width="38">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="35" valign="top">23.2 </td>
		<td width="38">&nbsp;</td>
		<td>Consent of KPMG LLP.</td>
	</tr>
	<tr>
		<td width="35" valign="top">&nbsp;</td>
		<td width="38">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="35" valign="top">23.3</td>
		<td width="38">&nbsp;</td>
		<td>Consent of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP (included in Exhibit&nbsp;5.1).
		</td>
	</tr>
	<tr>
		<td width="35" valign="top">&nbsp;</td>
		<td width="38">&nbsp;</td>
		<td>&nbsp;</td>
	</tr>
	<tr>
		<td width="35" valign="top">24.1</td>
		<td width="38">&nbsp;</td>
		<td>Power of Attorney (included on signature pages hereto). </td>
	</tr>
</table>

<p class="MsoNormal" style="line-height: 14.0pt; margin-bottom: 12.0pt">
 &nbsp; </p>

<p class="MsoBodyText" align="center" style="text-indent: 0"><font size="1">11</font></p>
<hr>
<p>&nbsp;</p>

</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "description": "FORM S-8", "secsgml_size_bytes": 62100}]
{"company-data": {"conformed-name": "AbitibiBowater Inc.", "cik": "0001393066", "assigned-sic": "2621", "irs-number": "980526415", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-152431", "film-number": "08961260"}, "business-address": {"street1": "1155 METCALF STREET, SUITE 800", "city": "MONTREAL", "state": "A8", "zip": "H3B 5H2", "phone": "514-875-2160"}, "mail-address": {"street1": "1155 METCALF STREET, SUITE 800", "city": "MONTREAL", "state": "A8", "zip": "H3B 5H2"}}
As filed with the Securities
	and Exchange Commission on July 21, 2008
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE
	COMMISSION
Washington, D.C.  20549
____________________
Form S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
____________________
AbitibiBowater Inc.
(Exact name of Registrant as
	specified in its charter)
Delaware
(State or other
				jurisdiction of incorporation or organization)
98-0526415
(IRS Employer
Identification No.)
1155 Metcalfe Street, Suite 800
Montreal, Quebec
Canada H3B 5H2
(514) 875-2160
(Address, including zip code,
	of principal executive offices)
____________________
AbitibiBowater Inc. 2008 Equity
	Incentive Plan
(Full title of the plan)
____________________
The Corporation
				Trust Company
1209 Orange
				Street
Wilmington,
				Delaware 19801
(866) 809-1134
(Name of agent, including area
	code, for service)
____________________
COPIES TO:
AbitibiBowater Inc.
1155 Metcalfe
			Street, Suite 800
Montreal, Quebec
Canada  H3B 5H2
(212) 373-3000
Attention:
Jacques P. Vachon
Paul, Weiss, Rifkind,
			Wharton & Garrison LLP
1285 Avenue of the
			Americas New York, New York  10019-6064
(212) 373-3000
Attention: Edwin S.
			Maynard
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to be
Registered (1)
Proposed Maximum
Offering Price Per
			Share
Proposed Maximum
Aggregate Offering
Price
Amount of
Registration
Fee
Common stock, par value
$1.00 per share
2,000,000 shares
$7.62(2)
$15,240,000(2)
$599
(1)
Pursuant to Rule 416 under the Securities Act of
			1933, as amended (the "Securities Act"), this Registration Statement
			shall be deemed to cover any additional securities to be offered or
			issued from stock splits, stock dividends or similar transactions.
(2)
Estimated pursuant to Rule 457(c) and (h) under the
			Securities Act solely for the purpose of computing the registration
			fee and based upon the average of the high and low prices of
			AbitibiBowater Inc. common stock as reported on the New York Stock
			Exchange on July 14, 2008.
EXPLANATORY NOTE
Except as the context otherwise
	requires, references to "we," "our," "us," "AbitibiBowater" and the
	"Company" are to AbitibiBowater Inc. and its consolidated subsidiaries.
We have prepared this
	Registration Statement in accordance with the requirements of Form S-8 under
	the Securities Act of 1933, as amended (the "Securities Act"), to register
	the issuance and sale of 2,000,000 shares of our common stock, par value
	$1.00 per share, which we refer to as the common stock, that are reserved
	for issuance in respect of grants made or upon exercise of options granted
	under the AbitibiBowater Inc. 2008 Equity Incentive Plan (the "Plan").
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.            Plan Information.
The document(s) containing the
	information specified in Part I of Form S-8 will be sent or given to
	participants in the Plan as specified by Rule 428(b)(1) under the Securities
	Act.  Such documents are not being filed with the Securities and Exchange
	Commission (the "SEC"), but constitute, along with the documents incorporated by
	reference into this Registration Statement, a prospectus that meets the
	requirements of Section 10(a) of the Securities Act.
Item 2.            Company Information and Employee
	Plan Annual Information.
We will furnish without charge to
	each person to whom the prospectus is delivered, upon the written or oral
	request of such person, a copy of any and all of the documents incorporated
	by reference in Item 3 of Part II of this Registration Statement, other than
	exhibits to such documents (unless such exhibits are specifically
	incorporated by reference to the information that is incorporated).  Those
	documents are incorporated by reference in the Section 10(a) prospectus.  We
	will also furnish without charge to each person to whom the prospectus is
	delivered, upon written or oral request, all other documents required to be
	delivered to employees pursuant to Rule 428(b).  Requests should be directed
	to AbitibiBowater Inc., 1155 Metcalfe Street, Suite 800, Montreal, Quebec,
	Canada H3B 5H2, Attention: Chief Legal Officer; Telephone number (514)
	875-2160.
2
PART II
INFORMATION REQUIRED IN THE
	REGISTRATION STATEMENT
Item 3.             Incorporation of Documents by Reference
The following documents filed with
	the SEC by us are incorporated by reference in this Registration Statement:
1.
Amendment No. 1 to our Annual
	Report on Form 10-K/A for the fiscal year ended December 31, 2007 filed with
	the SEC on March 20, 2008;
2.
Our Quarterly Report on Form 10-Q
	for the quarter ended March 31, 2008 filed with the SEC on May 12, 2008;
3.
All other reports filed (and not
	furnished) by us under Section 13(a) or 15(d) of the Securities Exchange Act
	of 1934, as amended (the "Exchange Act"), since the end of the fiscal year
	covered by our Form 10-K/A referred to in (1) above; and
4.
The description of our common
	stock contained in our Current Report on Form 8‑K12B filed with the SEC on
	October 29, 2007.
In addition, all reports and
	documents filed with the SEC by us pursuant to Sections 13(a), 13(c), 14 or
	15(d) of the Exchange Act subsequent to the date hereof and prior to the
	filing of a post-effective amendment to this Registration Statement which
	indicates that all securities offered hereby have been sold, or which
	deregisters all securities then remaining unsold, shall be deemed to be
	incorporated by reference herein and made a part hereof from the date of the
	filing of such documents.
Any statement contained in this
	Registration Statement, in an amendment hereto or in a document incorporated
	by reference herein shall be deemed to be modified or superseded for
	purposes of this Registration Statement to the extent that a statement
	contained herein or in any subsequently filed amendment to this Registration
	Statement or in any document that also is incorporated by reference herein
	modifies or supersedes such statement.  Any statement so modified or
	superseded shall not be deemed, except as so modified or superseded, to
	constitute a part of this Registration Statement.
Item 4.              Description of Securities
Not applicable.
Item 5.               Interests of Named Experts and Counsel
Not applicable.
Item 6.               Indemnification of Directors and Officers
Delaware law permits a corporation
	to adopt a provision in its certificate of incorporation eliminating or
	limiting the personal liability of a director, but not an officer in his or
	her capacity as such, to the corporation or its stockholders for monetary
	damages for breach of fiduciary duty
3
as a director, except that such
	provision shall not limit the liability of a director for (1) any breach of
	the director's duty of loyalty to the corporation or its stockholders,
	(2) acts or omissions not in good faith or that involve intentional
	misconduct or a knowing violation of law, (3) liability under Section 174 of
	the Delaware General Corporation Law for unlawful payment of dividends or
	stock purchases or redemptions, or (4) any transaction from which the
	director derived an improper personal benefit.  AbitibiBowater's restated
	certificate of incorporation provides that no AbitibiBowater director shall
	be personally liable to AbitibiBowater or AbitibiBowater's stockholders for
	monetary damages for breach of fiduciary duty as a director, except to the
	extent such an exemption from liability or limitation thereof is not
	permitted under the Delaware General Corporation Law.
Under Delaware law, a corporation
	may indemnify any individual made a party or threatened to be made a party
	to any type of proceeding, other than action by or in the right of the
	corporation, because he or she is or was an officer, director, employee or
	agent of the corporation or was serving at the request of the corporation as
	an officer, director, employee or agent of another corporation or entity
	against expenses, judgments, fines and amounts paid in settlement actually
	and reasonably incurred in connection with such proceeding: (1) if he or she
	acted in good faith and in a manner he or she reasonably believed to be in
	or not opposed to the best interests of the corporation; or (2) in the case
	of a criminal proceeding, he or she had no reasonable cause to believe that
	his or her conduct was unlawful.  A corporation may indemnify any individual
	made a party or threatened to be made a party to any threatened, pending or
	completed action or suit brought by or in the right of the corporation
	because he or she was an officer, director, employee or agent of the
	corporation, or is or was serving at the request of the corporation as a
	director, officer, employee or agent of another corporation or other entity,
	against expenses actually and reasonably incurred in connection with such
	action or suit if he or she acted in good faith and in a manner he or she
	reasonably believed to be in or not opposed to the best interests of the
	corporation, provided that such indemnification will be denied if the
	individual is found liable to the corporation unless, in such a case, the
	court determines the person is nonetheless entitled to indemnification for
	such expenses.  A corporation must indemnify a present or former director or
	officer who successfully defends himself or herself in a proceeding to which
	he or she was a party because he or she was a director or officer of the
	corporation against expenses actually and reasonably incurred by him or
	her.  Expenses incurred by an officer or director, or any employees or
	agents as deemed appropriate by the Board of Directors, in defending civil
	or criminal proceedings may be paid by the corporation in advance of the
	final disposition of such proceedings upon receipt of an undertaking by or
	on behalf of such director or officer to repay such amount if it shall
	ultimately be determined that he or she is not entitled to be indemnified by
	the corporation.  The Delaware law regarding indemnification and expense
	advancement is not exclusive of any other rights which may be granted by
	AbitibiBowater's restated certificate of incorporation or by-laws, a vote of
	stockholders or disinterested directors, agreement or otherwise.
Under the Delaware General
	Corporation Law, termination of any proceeding by conviction or upon a plea
	of nolo contendere or its equivalent shall not, of itself, create a
	presumption that such person is prohibited from being indemnified.
4
AbitibiBowater's restated
	certificate of incorporation and bylaws provide for the indemnification and
	advancement of expenses to the fullest extent permitted by law of any
	individual made, or threatened to be made, a party to an action, suit or
	proceeding, whether civil, criminal, administrative or investigative, by
	reason of the fact that he or she is or was a director or officer of
	AbitibiBowater or is or was a director or officer of AbitibiBowater serving
	any other enterprise at the request of AbitibiBowater.  However,
	AbitibiBowater will not indemnify a director or officer who commences any
	proceeding (except for proceedings to enforce rights of indemnification),
	unless the commencement of that proceeding was authorized or consented to by
	the AbitibiBowater Board of Directors.
AbitibiBowater will assume and/or
	fulfill, as applicable, and will cause Abitibi-Consolidated Inc. ("ACI") or
	Bowater Incorporated ("Bowater"), as applicable, and/or their respective
	successors to fulfill and honor in all respects their respective obligations
	pursuant to any indemnification agreements between ACI or Bowater, as
	applicable, and their respective current or former directors, officers or
	employees in effect immediately prior to October 29, 2007 (the "Effective
	Time"), and any indemnification provisions under ACI's bylaws, Bowater's
	certificate of incorporation or Bowater's bylaws, each as in effect on the
	date of the combination agreement.  AbitibiBowater will also, subject to
	certain conditions, pay expenses in advance of the final disposition of any
	applicable action, suit or proceeding to each such indemnified party to the
	fullest extent permitted under such documents and applicable law.
	 AbitibiBowater will cause ACI and Bowater and/or their respective
	successors to not amend, repeal or otherwise modify the provisions with
	respect to exculpation and indemnification contained in ACI's bylaws,
	Bowater's certificate of incorporation or Bowater's bylaws as in effect on
	the date of the combination agreement for a period of six years from the
	Effective Time in any manner that would adversely affect the rights under
	such documents of individuals who, immediately prior to the Effective Time,
	were directors or officers of ACI or Bowater, as applicable, unless such
	modification is required by law.  For a period of six years after the
	Effective Time, AbitibiBowater will, or will cause ACI, Bowater and/or their
	respective successors to, maintain in effect, if available, directors' and
	officers' liability insurance covering those persons who are currently
	covered by ACI's or Bowater's, as applicable, directors' and officers'
	liability insurance policy with respect to claims arising from actions or
	omissions that occurred on or before the Effective Time (including in
	connection with the combination agreement and the transactions contemplated
	by the combination agreement and the transactions contemplated hereby) on
	terms no less favorable to the beneficiaries of such policies than those
	applicable to persons covered as of the date of the combination agreement.
Item 7.                Exemption from Registration Claimed
Not applicable.
5
Item 8.                Exhibits
Exhibits
4.1
Second Amended and Restated Certificate of Incorporation of
			AbitibiBowater Inc.
4.2
Amended and Restated By-laws of AbitibiBowater Inc.
	(incorporated by reference to Exhibit 3.2 to Current Report on Form 8-K of AbitibiBowater Inc., filed on October 29, 2007).
5.1
Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP regarding the legality of the
	securities being registered.
23.1
Consent of PricewaterhouseCoopers LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature pages hereto).
Item 9.                 Undertakings
(a)
The undersigned registrant hereby
	undertakes:
1.
To file during any period in
	which offers or sales are being made, a post-effective amendment to this
	registration statement:
(i)
to include any prospectus required by
			Section 10(a)(3) of the Securities Act;
(ii)
to reflect in the prospectus any facts or events
			arising after the effective date of the registration statement (or
			the most recent post-effective amendment thereof) which,
			individually or in the aggregate, represent a fundamental change in
			the information set forth in the registration statement. 
			Notwithstanding the foregoing, any increase or decrease in the
			volume of securities offered (if the total dollar value of
			securities offered would not exceed that which was registered) and
			any deviation from the low or high end of the estimated maximum
			offering range may be reflected in the form of prospectus filed with
			the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in
			volume and price represent no more than a 20% change in the maximum
			aggregate offering price set forth in the "Calculation of
			Registration Fee" table in the effective registration statement; and
(iii)
to include any material information with respect to
			the plan of distribution not previously disclosed in the
			registration statement or any material change to such information in
			the registration statement;
Provided, however, that,
paragraphs 1(i) and
	1(ii) do not apply if the information required to be included in a
	post-effective amendment by those paragraphs is
6
contained in periodic
	reports filed with or furnished to the SEC by us pursuant to Section 13 or
	Section 15(d) of the Exchange Act that are incorporated by reference in the
	registration statement.
2.
That, for the purpose of determining any liability
			under the Securities Act, each such post-effective amendment shall
			be deemed to be a new registration statement relating to the
			securities offered therein, and the offering of such securities at
			that time shall be deemed to be the initial bona fide offering
			thereof.
3.
To remove from registration by means of a
			post-effective amendment any of the securities being registered
			hereby which remain unsold at the termination of the offering.
(b)
The undersigned registrant hereby
			undertakes that, for the purposes of determining any liability under
			the Securities Act, each filing of the registrant's annual report
			pursuant to Section 13(a) or Section 15(d) of the Exchange Act that
			is incorporated by reference in the registration statement shall be
			deemed to be a new registration statement relating to the securities
			offered therein, and the offering of such securities at that time
			shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for
			liabilities arising under the Securities Act may be permitted to
			directors, officers and controlling persons of the registrant
			pursuant to the foregoing provisions, or otherwise, the registrant
			has been advised that in the opinion of the SEC such indemnification
			is against public policy as expressed in the Securities Act and is,
			therefore, unenforceable. In the event that a claim for
			indemnification against such liabilities (other than the payment by
			the registrant of expenses incurred or paid by a director, officer
			or controlling person of the registrant in the successful defense of
			any action, suit or proceeding) is asserted by such director,
			officer or controlling person in connection with the securities
			being registered, the registrant will, unless in the opinion of its
			counsel the matter has been settled by controlling precedent, submit
			to a court of appropriate jurisdiction the question whether such
			indemnification by it is against public policy as expressed in the
			Securities Act and will be governed by the final adjudication of
			such issue.
7
SIGNATURES
Pursuant to the requirements of the
Securities Act, 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 Montreal, Province of
Quebec, Canada, on July 21, 2008.
ABITIBIBOWATER INC.
By:
/s/ David J. Paterson
Name: David J. Paterson
Title: President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS,
that each individual whose signature appears below hereby constitutes and
appoints each of David J. Paterson and William G. Harvey, acting singly, his or
her true and lawful agent, proxy and attorney-in-fact, with full power of
substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to (i) act on, sign and file with the
Securities and Exchange Commission any and all amendments (including
post-effective amendments) to this registration statement together with all
schedules and exhibits thereto, (ii) act on, sign and file such certificates,
instruments, agreements and other documents as may be necessary or appropriate
in connection therewith, (iii) act on and file any supplement to any prospectus
included in this registration statement or any such amendment, and (iv) take any
and all actions which may be necessary or appropriate in connection therewith,
granting unto such agents, proxies and attorneys-in-fact, and each of them, full
power and authority to do and perform each and every act and thing necessary or
appropriate to be done, as fully for all intents and purposes as he might or
could do in person, hereby approving, ratifying and confirming all that such
agents, proxies and attorneys-in-fact or any of their substitutes may lawfully
do or cause to be done by virtue thereof.
Pursuant
to the requirements of the Securities Act, this registration statement has been
signed below on July 21, 2008, by the following persons in the capacities
indicated.
SIGNATURE
TITLE
/s/ David J. Paterson
President and Chief Executive Officer
David J. Paterson
(Principal Executive Officer)
/s/ John W. Weaver
Chairman
John W. Weaver
8
/s/ William G. Harvey
Senior Vice President
William G. Harvey
and Chief Financial Officer (Principal
Financial and Accounting Officer)
/s/ John Q. Anderson
Director
John Q. Anderson
/s/ Jacques Bougie
Director
Jacques Bougie
Director
William E. Davis
/s/ Richard B. Evans
Director
Richard B. Evans
Director
Gordon D. Giffin
/s/ Anthony F. Griffiths
Director
Anthony F. Griffiths
/s/ Ruth R. Harkin
Director
Ruth R. Harkin
/s/ Lise Lachapelle
Director
Lise Lachapelle
/s/ Gary J. Lakussen
Director
Gary J. Lukassen
/s/ Paul Rivett
Director
Paul Rivett
/s/ John A. Rolls
Director
John A. Rolls
9
/s/ Togo D. West, Jr.
Director
Togo D. West, Jr.
10
INDEX TO EXHIBITS
Exhibits
4.1
Second Amended and Restated Certificate of Incorporation of
		AbitibiBowater Inc.
4.2
Amended and Restated By-laws of AbitibiBowater Inc.
	(incorporated by reference to Exhibit 3.2 to Current Report on Form 8-K of AbitibiBowater Inc., filed on October 29, 2007).
5.1
Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP regarding the legality of the
	securities being registered.
23.1
Consent of PricewaterhouseCoopers LLP.
23.2
Consent of KPMG LLP.
23.3
Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature pages hereto).
11