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): May 9, 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 May 9, 1994 Westmoreland Coal Company reported that it has 
temporarily suspended declaration and payment of preferred 
dividends.

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

Item 7.    Exhibits.

   Press release dated May 9, 1994.





EXHIBIT INDEX


                                                        Sequentially
Exhibit    Description of Exhibit                         Numbered
Number                                                      Page
  1        Press release dated May 9, 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:  May 12, 1994              By: /s/Francis J. Boyle
                                     Francis J. Boyle
                                     Senior Vice President,
                                     Chief Financial Officer
                                     and Treasurer

EX-99

Westmoreland Bank Negotiations Continue



Philadelphia, PA --May 9, 1994--Wetmoreland Coal Company 
(NYSE:WCX) reported today that negotiations continue for 
amendments to its long standing credit facilities.  These 
facilities reach their scheduled maturity dates in July, at which 
time their balance will be $46 million.  The proposed amendments 
are expected to delay the final maturity dates on the affected 
obligations to correspond with the closing of the previously 
announced sale of obligations to correspond with the closing of 
the previously announced sale of Westmoreland Energy, Inc. (WEI) 
Westmoreland's independent power and cogeneration subsidiary.  The 
aggregate purchase price for that sale is expected to be in excess 
of $50 million, plus assumption of remaining equity commitments 
for projects in construction.  A third quarter closing is 
anticipated.

Westmoreland announced that as a part of its lender negotiations 
it would suspend payment of dividends on its preferred stock.  
Christopher K. Seglem, Westmoreland's President and Chief 
Executive Officer said, "Although regrettable this is an important 
aspect of achieving our objectives with these lenders and further 
enhances our cash position.  We believe it is in the long term 
best interests of our shareholders.  We expect to repay our 
lenders from the proceeds of the sale of WEI and plan to begin 
payment of preferred dividends again at that time."

"We are also continuing the strategic analysis of the rest of 
Westmoreland's current array of assets including its coal 
properties," Seglem added, "and, although it is still too early to 
determine whether we will choose to sell any of them, we are 
pleased with the values we have identified.  Our overall plan is 
on track, to improve cash flows, de-emphasize non-strategic or 
underperforming assets, and reposition Westmoreland so that it can 
achieve meaningful and sustainable profitability," concluded 
Seglem.