U.S. Securities and Exchange Commission

Washington, D.C. 20549

FORM 40-F/A

[  ]   Registration statement pursuant to Section 12 of the Securities Exchange Act of 1934

or

[X]   Annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934

For the fiscal year ended December 31, 2003 Commission file number 33-52214

Nexfor Inc.

(Exact name of Registrant as specified in its charter)

N/A

(Translation of Registrant’s name into English (if applicable))

Canada

(Province or other jurisdiction of incorporation or organization)

267

(Primary Standard Industrial Classification Code Number (if applicable))

N/A

(I.R.S. Employer Identification Number (if applicable))

Suite 500, 1 Toronto Street, Toronto, Ontario M5C 2W4

Tel: (416) 643-8820

(Address and telephone number of Registrant’s principal executive offices)

CT Corporation System, 1633 Broadway, New York, NY 10019

Telephone: (212) 664-1666

(Name, address (including zip code) and telephone number (including area code) of agent for service in the United States

Securities Registered or to be registered pursuant to Section 12(b) of the Act.

N/A	N/A
Title of each class	Name of each exchange on which registered

Securities Registered or to be registered pursuant to Section 12(g) of the Act

N/A

(Title of Class)

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act.

6⁷/₈% Debentures Due 2005
8¹/₈% Debentures Due 2008
7¹/₂% Debentures Due 2012

(Title of Class)

For annual reports, indicate by check mark the information filed with this Form:*

[  ]  Annual Information form [  ]  Audited financial statements

Indicate the number of outstanding shares of each of the issuer’s classes of capital/or common stock as of the close of the period covered by the annual report.

Common Shares – 148,198,305

Indicate by check mark whether the Registrant by filling the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934 (the “Exchange Act”). If “Yes” is marked, indicate the filing number assigned to the Registrant in connection with such Rule.

Yes  [X] 82- 3173 No  [  ]

* This is an amendment to the issuer’s Form 40-F previously filed with the Securities and Exchange Commission for the fiscal year ended December 31, 2003.

Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [  ]

AMENDMENT TO FORM 40-F

The issuer hereby amends its Form 40-F previously filed with the Securities and Exchange Commission for the fiscal year ended December 31, 2003 by deleting Exhibits 31.1 and 31.2 therefrom and replacing same with Exhibits 31.1 and 31.2 attached hereto.

UNDERTAKING

Nexfor Inc. undertakes to make available, in person or by telephone, representatives to respond to inquiries made by the Commission staff, and to furnish promptly, when requested to do so by the Commission staff, information relating to: the securities in relation to which the obligation to file an annual report on Form 40-F arises; or transactions in said securities.

SIGNATURES

Pursuant to the requirements of the Exchange Act, the Registrant certified that it meets all of the requirements for filing on Form 40-F and has duly caused this amendment to the annual report to be signed on its behalf by the undersigned, thereto duly authorized.

Registrant:	Nexfor Inc.
By:	/s/Glen H. McMillan
	Glen H. McMillan, Vice-President, Controller & Corporate Secretary
Date	June 14, 2004

LIST OF EXHIBITS

The following document is attached to this amendment to the annual report on Form 40-F:

31.1	Certification of Dominic Gammiero, President and Chief Executive Officer, pursuant to Section 302 of the Sarbanes Oxley Act of 2002, as revised.
31.2	Certification of John C. Tremayne, Senior Vice President and Chief Financial Officer, pursuant to Section 302 of the Sarbanes Oxley Act of 2002, as revised.