Exhibit 23.2




                    Consent of Independent Auditors

We consent to the reference to our firm under the caption "Experts"
and to the use of our reports dated April 27, 2000, in Post-Effective
Amendment No. 2 on Form S-1 to the Registration Statement (Form S-4
No. 333-59073) and related Prospectus of P&L Coal Holdings Corporation
for the registration of 8 7/8% Series B Senior Notes due 2008 and 9 5/8%
Series B Senior Subordinated Notes due 2008.

                                                   Ernst & Young

St. Louis, Missouri
July 26, 2000