Filed pursuant to Rule 424(b)(5)
                                               File No. 333-09523
                                
                      PROSPECTUS SUPPLEMENT
                                
                                
                           30,082 SHARES
                       THE LOEWEN GROUP INC.
                  COMMON SHARES WITHOUT PAR VALUE
                                


      This  Prospectus Supplement is a supplement to that certain
Prospectus  dated January 17, 1997, contained in the Registration
Statement  on Form S-4 (File No. 333-09523) filed by  The  Loewen
Group  Inc.  ("Loewen"),  relating  to  5,000,000  Common  shares
without par value of Loewen ("Common Shares").

      This  Prospectus Supplement relates to 30,082 Common Shares
(the  "Subject Shares") issued by Loewen on October 22, 1997 (the
"Issue  Date"), pursuant to that certain Merger Agreement,  dated
as  of  October 22, 1997 (the "Agreement"), by and among  Loewen,
Birchlawn   Burial  Park,  Inc.,  a  Virginia  corporation   (the
"Acquired  Company"), Birchlawn Acquisitions,  Inc.,  a  Virginia
corporation  and  a  wholly-owned subsidiary  of  Loewen,  Walter
Gillispie,  Jr., and Norma T. Gillispie pursuant to which  Loewen
acquired  all of the then outstanding shares of capital stock  of
the Acquired Company (the "Acquired Shares").

      The Subject Shares were issued by Loewen to the holders  of
the Acquired Shares as payment of a portion of the purchase price
for  the Acquired Shares, based on the weighted average price  of
the  Common Shares on the New York Stock Exchange over  the  five
trading  days immediately preceding the Closing Date (as  defined
in the Agreement), approximately $26.55 per share.

      All of the Subject Shares have been approved for listing on
the  New York Stock Exchange, The Toronto Stock Exchange and  The
Montreal Exchange.  However, the Subject Shares may not be resold
in  Canada or to a Canadian resident within a period of  40  days
after the Issue Date.

                                
                                
                                
                                
                                
                                
   THE DATE OF THIS PROSPECTUS SUPPLEMENT IS OCTOBER 22, 1997.