10-Q/A

Form 10-Q/A

PART II - OTHER INFORMATION
ITEM 6 EXHIBITS AND REPORTS ON FORM 8-K


a)  Exhibit 27 - Financial Data Schedule.

b) On May 9, 1995, the Company filed a report on Form 8-K, 
   announcing that the Company will move its corporate office
   from Philadelphia, Pa. to Colorado Springs, Co.

   On June 14, 1995, the Company filed a report on Form 8-K,
   which distributed a copy of the speech given by Christopher K.
   Seglem, President of the Company, at the Company's Annual
   Shareholders' Meeting held on June 6, 1995.

   On June 21, 1995, the Company filed a report on Form 8-K,
   announcing that on June 20, 1995 the Company had issued WARN
   notices to its employees at its Virginia Division.






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:  August 8, 1995
                             Francis J. Boyle
                             Senior Vice President,
                             Chief Financial Officer
                             and Treasurer





                             Thomas C. Sharpe
                             Controller

EX-27

 

<ARTICLE> 5
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   6-mos
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               jun-30-1995
<CASH>                                          14,704
<SECURITIES>                                         0
<RECEIVABLES>                                   16,857 
<ALLOWANCES>                                     2,477
<INVENTORY>                                      6,311
<CURRENT-ASSETS>                                42,133
<PP&E>                                         283,737
<DEPRECIATION>                                 204,808
<TOTAL-ASSETS>                                 204,529
<CURRENT-LIABILITIES>                           49,135
<BONDS>                                              0
<COMMON>                                        17,402
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                        575
<OTHER-SE>                                      21,338
<TOTAL-LIABILITY-AND-EQUITY>                   204,529
<SALES>                                         88,937
<TOTAL-REVENUES>                                88,937
<CGS>                                           89,167
<TOTAL-COSTS>                                  108,066
<OTHER-EXPENSES>                                (2,258)
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<INTEREST-EXPENSE>                                 681
<INCOME-PRETAX>                                 (8,368)
<INCOME-TAX>                                       597
<INCOME-CONTINUING>                             (8,965)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
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<NET-INCOME>                                    (8,965)
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