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                                                                    EXHIBIT 23.3




                       MARSHALL MILLER & ASSOCIATES LOGO





                                February 4, 2000





Mr. Bruce Sparks, President
ANKER COAL GROUP, INC.
2708 Cranberry Square
Morgantown, West Virginia  26505



Dear Sir:



       MARSHALL MILLER & ASSOCIATES (MM&A), a mining and geological consulting
firm based in Bluefield, Virginia, hereby consents to the inclusion of our
report, "Audit of Demonstrated Reserves Controlled by Anker Coal Group, Inc. -
January 20, 2000," with regard to the coal reserves of ANKER COAL GROUP, INC.
(ANKER) and all references to our firm included in or made part of Anker's
Registration Statement on Form S-4, as amended, for the registration of Anker's
14.25% Series B Second Priority Senior Secured Notes due 2007 (PIK through April
1, 2000).


                                              Sincerely,
                                              MARSHALL MILLER & ASSOCIATES
                                              ENERGY & MINERAL RESOURCES GROUP



                                              /s/ J. Scott Nelson
                                              J. Scott Nelson, C.P.G.
                                              Vice President