Exhibit 23
Consent of Independent Registered Public Accounting Firm
The Retirement Benefits Committee
Westmoreland Coal Company:
We consent to the incorporation by reference in the registration statement (Nos. 333-66698 and 333-142132) on Form S-8 of Westmoreland Coal Company of our report dated June 27, 2007 relating to the statements of net assets available for distribution to participants of the Westmoreland Coal Company and Subsidiaries Employees’ Savings Plan as of December 31, 2006 and 2005, and the statement of changes in net assets available for distribution to participants for the year ended December 31, 2006 and the related supplemental schedules, which report appears in the December 31, 2006 Annual Report on Form 11-K of the Westmoreland Coal Company and Subsidiaries Employees’ Savings Plan.
KPMG LLP
Denver, Colorado
June 27, 2007