10-Q/A

Form 10-Q/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D. C.  20549


    (X)  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
             OF THE SECURITIES EXCHANGE ACT OF 1934

         For the quarterly period ended  March 31, 1995

                              OR

    ( )  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d)
              OF THE SECURITIES EXCHANGE ACT OF 1934

    for the transition period from __________ to ___________

                    Commission File Number
                            0-752       .

WESTMORELAND COAL COMPANY       
(Exact name of registrant as specified in its charter)

          DELAWARE                                 23-1128670   
(State or other jurisdiction                     (I.R.S. 
Employer 
of incorporation or organization)              Identification 
No.)

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

Indicate by check mark whether the registrant (1) has filed 
all reports required to be filed by Section 13 or 15 (d) of 
the Securities Exchange Act of 1934 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 ________

Indicate the number of shares outstanding of each of the 
issuer's 
classes of common stock, as of April 28, 1995:  6,960,966








EXHIBIT Index 



a)  Exhibit 27 - Financial Data Schedule.







SIGNATURES







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 15, 1995
                             Francis J. Boyle
                             Senior Vice President,
                             Chief Financial Officer
                             and Treasurer





                             Thomas C. Sharpe
                             Controller

EX-27

 

<ARTICLE> 5
       
                                                                
<PERIOD-TYPE>                   3-MOS                   12-MOS                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1995             DEC-31-1994             DEC-31-1994
<PERIOD-END>                               MAR-31-1995             DEC-31-1994             MAR-31-1994
<CASH>                                          23,643                  15,453                       0
<SECURITIES>                                         0                       0                       0
<RECEIVABLES>                                   15,825                  28,646                       0
<ALLOWANCES>                                     2,457                   3,317                       0
<INVENTORY>                                      9,553                   8,604                       0
<CURRENT-ASSETS>                                   975                     952                       0
<PP&E>                                         284,161                 308,575                       0
<DEPRECIATION>                                 199,781                 218,847                       0
<TOTAL-ASSETS>                                 221,306                 229,739                       0
<CURRENT-LIABILITIES>                           46,712                  51,819                       0
<BONDS>                                              0                       0                       0
<COMMON>                                        17,400                  17,390                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                        575                     575                       0
<OTHER-SE>                                      33,005                  32,759                       0
<TOTAL-LIABILITY-AND-EQUITY>                   221,306                 229,739                       0
<SALES>                                         45,683                 377,362                  99,234
<TOTAL-REVENUES>                                45,683                 377,362                  99,234
<CGS>                                           44,936                 347,999                  91,894
<TOTAL-COSTS>                                   44,936                 347,999                  91,894
<OTHER-EXPENSES>                                10,005                  49,419                  10,610
<LOSS-PROVISION>                                 (967)                 (2,738)                     192
<INTEREST-EXPENSE>                                 342                   5,425                   1,093
<INCOME-PRETAX>                                  2,021                  23,027                 (4,024)
<INCOME-TAX>                                       358                   2,291                     569
<INCOME-CONTINUING>                                256                  15,265                 (6,010)
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                       256                  15,265                 (6,010)
<EPS-PRIMARY>                                      .04                    2.19                   (.86)
<EPS-DILUTED>                                        0                       0                       0