Westmoreland Coal Company and Subsidiaries
Pro Forma Consolidated Statment of Income
For the 9 months ended September 30, 1994

                           
                                    Historical    Adjustments   ProForma

Revenues:  
   Coal                               295,444       (43,777)    251,667
   Cogeneration                         7,437                     7,437
   Other                                1,868                     1,868
                                      304,749       (43,777)    260,972

Costs and expenses:               
   Cost of coal sold                  270,378       (34,435)    235,943
   Cost of sales - Cogeneration         1,893                     1,893
   Cost of sales Other                  1,827                     1,827
   Depreciation, depletion and 
     amortization                      12,695        (1,779)     10,916
   Selling and administrative          21,103        (1,137)     19,966
                                      307,896       (37,351)    270,545

Gain on sale of assets                      0                         0
                                             
Income (loss) from operations          (3,147)       (6,426)     (9,573)

Interest expense                        3,877        (2,224)      1,653
Interest income                           793            (4)        789
Other income                              977          (497)        480
                                             

Loss from operations before income 
    taxes (benefit) and minority 
    interest                           (5,254)        (4,703)    (9,957)

Income taxes (benefit):     
   Current                              1,106         (2,063)      (957)
   Deferred                               324                       324
                                        1,430         (2,063)      (633)

Minority Interest                         518                       518
                                            
Net income (loss)                      (7,202)       (2,640)     (9,842)

Less preferred stock dividends          1,222                     1,222

Net loss applicable to common 
   shareholders                        (8,424)      ( 2,640)    (11,064)

Net loss per share applicable to
   common shareholders                  (1.21)         (.38)      (1.59)

The Pro Forma statement removes the impact of Kentucky Criterion Coal
Co.'s operations and also removes interest expense associated with the
debt owed to the Company's principal creditors.  Income and expense
related to the sale of the assets of Kentucky Criterion Coal Co. are
not shown.