8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K


CURRENT REPORT

Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): April 18, 1994



Westmoreland Coal Company
(Exact name of registrant as specified in its charter)



Delaware                     0-752                23-1128670
(State or other         (Commission File         (IRS Employer
jurisdiction of              Number)             Identification No.)
incorporation)


700 The Bellevue, 200 South Broad Street
Philadelphia, Pennsylvania                                  19102
(Address of principal executive offices)                (Zip Code)



Registrant's telephone number, including area code: (215) 545-2500 


Item 5.    Other Events.

   On April 18, 1994, Westmoreland Coal Company reported that its 
outside auditors, KPMG Peat Marwick, had issued a qualified opinion 
on the Company's 1993 financial statements, filed Friday, April 15 
with the Securities and Exchange Commission.

   A press release describing the transaction is attached as an 
exhibit and incorporated herein by reference.

Item 7.    Exhibits.

   Press release dated April 18, 1994.





EXHIBIT INDEX


                                                    Sequentially
Exhibit    Description of Exhibit                   Numbered
Number                                              Page
  1        Press release dated April 18, 1994.	4







SIGNATURE





     Pursuant to the requirements of the Securities Exchange Act of 
1934, the registrant has duly caused this report to be signed on its 
behalf by the undersigned, thereunto duly authorized.


                             WESTMORELAND COAL COMPANY




Date:  April 18, 1994        By:/s/ Francis J. Boyle
                                Francis J. Boyle
                                Senior Vice President,
                                Chief Financial Officer and Treasurer

EX-99

Westmoreland Coal Company
Announces Qualified Opinion on Financial Statements
Progress in Strategic Review of Coal Properties

Philadelphia, PA -- April 18, 1994 --Westmoreland Coal Company 
(NYSE:WCX) reported today that its outside auditors, KPMG Peat Marwick, 
had issued a qualified opinion on the Company's 1993 financial 
statements, filed Friday, April 15 with the Securities and Exchange 
Commission.  The opinion was based on losses associated with the 
Company's Eastern coal operations, a working capital deficiency caused 
by classification of its revolving credit and insurance company debt as 
current liabilities, and violation of various covenants in the Company's 
principal credit arrangements.  These factors "raise substantial doubt 
about [the Company's] ability to continue as a going concern" Peat 
Marwick indicated.

	Also on Friday but not until after the filing of the 10-K and 
auditors' report, Westmoreland reached an agreement in principle to sell 
the assets of its independent power and cogeneration subsidiary, 
Westmoreland Energy, Inc. (WEI) for an amount in excess of $50 million 
plus assumption of equity commitments.  That transaction was announced 
separately today.

	The Company is negotiating with its lenders to amend or 
restructure its credit facilities.  It is expected that the amendments 
and a restructuring to delay the final maturity dates on the affected 
obligations will be obtained within 30 days.  These obligations have a 
current balance of $50 million, with $4 million of scheduled payments in 
June 1994 and final maturities aggregating $46 million during July 1994.  
It is anticipated that the final maturity dates on these facilities will 
be rescheduled to correspond with the closing of the WEI sale and that 
these maturing obligations will be repaid with the WEI sale proceeds.

	The process for the strategic analysis of Westmoreland's Eastern 
coal properties is continuing and as part of that review, significant 
interest has been expressed in each of those properties by potential 
purchasers but it is too early to determine whether the Company will 
decide to sell any properties or if discussions with the various parties 
will advance beyond the current stage.

###