  The multiple reference state structure of the $\Z_n$ Belavin model with
non-diagonal boundary terms is discovered. It is found that there exist $n$
reference states, each of them yields a set of eigenvalues and Bethe Ansatz
equations of the transfer matrix. These $n$ sets of eigenvalues together
constitute the complete spectrum of the model. In the quasi-classic limit, they
give the complete spectrum of the corresponding Gaudin model.
