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                                                                      EXHIBIT 99

THE LOEWEN GROUP INC.
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(NYSE, TSE: LWN)                                                            NEWS

Contact:      Sitrick and Company
                  Michael Kolbenschlag
                  (310) 788-2850

                              FOR IMMEDIATE RELEASE

                 THE LOEWEN GROUP ANNOUNCES NON-STRATEGIC ASSET
                            RATIONALIZATION PROGRAM

                        371 locations identified for sale

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VANCOUVER, BC December 15, 1999 THE LOEWEN GROUP INC. (NYSE, TSE: LWN), The
Loewen Group Inc. announced that it will apply to the courts for approval for
disposition of up to 201 funeral homes and 170 cemeteries in the United States.

From the beginning of its restructuring process, the Company has indicated that
it was evaluating all properties with regard to their ongoing fit with the
Company's new long-term business plan as part of the process to allow it to
emerge from bankruptcy. The Company conducted extensive reviews of each of its
operating locations. The result of this was the identification of 371 locations
for sale and a further 54 locations will be rationalized through either a merger
or restructuring, totaling 425 locations. While having good track records and
excellent reputations within their communities, many of these businesses do not
fit geographically to be in a position to take advantage of operational
synergies with other Loewen properties.

The Company believes that these properties represent attractive opportunities
for local and regional operators within their market areas, and that they can be
operated successfully with the assistance of the existing talented and dedicated
personnel. The Company, working with its financial advisors, Wasserstein Perella
& Co., will be providing information packages to qualified potential purchasers.
A final determination will be made after receipt and evaluation of purchase
offers.

Customers of these locations are protected under State trusting, insurance and
other consumer protection regulations for pre-need funeral and cemetery
services. The Company will work closely with the purchasers to ensure an orderly
ownership and operational transition.

Based in Vancouver, The Loewen Group Inc. owns or operates more than 1,100
funeral homes and more than 400 cemeteries across the United States, Canada, and
the United Kingdom. The Company employs approximately 13,000 people and derives
approximately 90 percent of its revenue from its US operations.

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Safe Harbor: Certain statements contained in this press release, including but
not limited to information regarding the future economic performance and
financial condition of the Company, the plans and objectives of the Company's
management and the Company's assumptions regarding such performance and plans,
are forward-looking in nature. Additional information concerning important
factors that could cause actual results to differ from the forward-looking
information contained in this release is included in the Company's publicly
filed quarterly and annual reports.