i cannot unlock iwatch and it is not paired

Hi

If you cannot unlock your Apple Watch via the normal process, then follow these steps to erase your locked Apple Watch and pair it with your iPhone:

• Connect your watch to its charging cable, connected to power.
• Whilst keeping your Apple Watch on the charger:
  • Press and hold the side button until you see the Power Off slider.
  • Press firmly on Power Off (do not try to slide it - just press down more firmly than a normal tap), release your finger, tap on Erase all content and settings and confirm when prompted.
• Pair your Apple Watch using the Watch app on your iPhone, choosing to Restore from Backup if offered the option.

More information:

Set up your Apple Watch - Apple Support

If you forgot your Apple Watch passcode - Apple Support