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 : March 22, 1995
(Date of earliest event reported)


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 March 22, 1995 the Company announced that its 1994 
earnings will be reduced by $2,928,000 because the 
partnership which owns the Roanoke Valley I power plant has 
created a reserve for a portion of its 1994 earnings.

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

Item 7.    Exhibits.

   Press release dated March 22, 1995.






EXHIBIT INDEX


                                                Sequentially
Exhibit    Description of Exhibit                 Numbered
Number                                              Page
  1        Press release dated March 22, 1995        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:  March 23, 1995           By:_______________________
                                   Francis J. Boyle
                                   Senior Vice President,
                                   Chief Financial
                                   Officer and Treasurer

EX-99

- --------------------------------------------------
Westmoreland Will Reduce
1994 Earnings From
 Westmoreland Energy 
Due to Adverse Court Decision
- -----------------------------------------------------------


Philadelphia, PA -- March 22, 1995 -- Westmoreland Coal Company 
(NYSE:WCX) announced today that its 1994 earnings will be reduced 
because the partnership which owns the Roanoke Valley I power plant, fifty 
percent of which is owned by Westmoreland Energy, Inc. with its 
subsidiaries, has created a reserve for a portion of its 1994 earnings.  This
is due to the recent decision of the Circuit Court of the City of Richmond, 
Virginia dismissing a complaint filed in 1994 by Westmoreland - LG&E 
Partners against Virginia Electric and Power Company to resolve a contract 
dispute.  The Roanoke Valley I power plant sells power to a division of 
Virginia Electric and Power Company under the disputed contract.  

The reserve will reduce 1994 earnings from Westmoreland Energy by 
$2,928,000. Of this amount $2,521,000 is attributable to earnings reported in
the second and third quarters of 1994.

Westmoreland continues to believe its interpretation of the contract is correct 
and is considering further action in light of this ruling to protect its
interests.

###

Contact:  	R. Page Henley
		(215) 545-2500


f: legal/news/nrqtr.doc