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                                                                   Exhibit 23.3






                       MARSHALL MILLER & ASSOCIATES LOGO





                               December 1, 1999




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. -
December 1, 1999," 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 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