WESTMORELAND COAL (WLBAQ) 10-K/A 2006 FY Annual report (amended)

Exhibit 23.2

Consent of Independent Registered Public Accounting Firm

To the Partners of
Westmoreland Partners
(formerly Westmoreland-LG&E Partners):

We consent to the incorporation by reference in the registration statements on Form S-8 (No. 2-90847, 33-33620, 333-56904, 333-66698, 333-142132, and 333-106852) of Westmoreland Coal Company and subsidiaries of our report dated March 30, 2007, with respect to the statements of operations and comprehensive income, partners’ capital, and cash flows of Westmoreland-LG & E Partners for the six months ended June 30, 2006, which report appears in the December 31, 2006 Annual Report on Form 10-K of Westmoreland Coal Company.

KPMG LLP

Denver, Colorado
March 17, 2008