EXHIBIT 23.1

# Consent of Independent
Registered Public Accounting Firm

The Board of Directors
and ShareholdersWestmoreland Coal Company:

We consent to the incorporation by
reference in the registration statements (No. 2-90847, No. 33-33620, No. 333-56904, No.
333-66698, and No. 333-106852) on Form S-8 of Westmoreland Coal Company and subsidiaries
of our reports dated March 24, 2006, except as to note 2, as to which the date is November 2, 2006, with respect to the consolidated balance sheets of Westmoreland Coal Company
and subsidiaries as of December 31, 2005 and 2004, and the related consolidated
statements of operations, shareholders equity and comprehensive loss, and cash
flows for each of the years in the three-year period ended December 31, 2005, and the
related financial statement schedule II, managements assessment of the
effectiveness of internal control over financial reporting as of December 31, 2005 and
the effectiveness of internal control over financial reporting as of December 31, 2005,
which reports appear in the December 31, 2005 Annual Report on Form 10-K/A of
Westmoreland Coal Company.

Our reports refer to the adoption of
Statement of Financial Accounting Standards No. 143, Accounting for Asset Retirement
Obligations, as of January 1, 2003.

Our report dated March 24, 2006, except as to the fourth, fifth, sixth and seventh paragraphs of managements report
on internal control over financial reporting (as restated), which are as of November 2, 2006, expresses our opinion
that Westmoreland Coal Company did not maintain effective internal control over financial reporting as of December
31, 2005 because of the effect of material weaknesses on the achievement of the objectives of the control criteria
and contains an explanatory paragraph that states that the following material weaknesses have been identified and
included in managements assessment as of December 31, 2005:

|1. |  | Controls
Over the Accounting for Income Taxes.Managements review                of the
income tax provision was not operating effectively. This material                weakness
resulted in an overstatement of income tax expense and an                understatement
of deferred tax benefit and deferred tax assets.
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|2. |  | Controls
Over the Accounting for Asset Retirement Obligations.               Managements
procedures over the accounting for the estimated cost of                future
reclamation at one of its operations were not designed effectively.
               Specifically, the Company did not maintain adequate controls to review the
               inputs of costs into the spreadsheet used to calculate future reclamation
costs                and obligations. This material weakness resulted in an overstatement
of the                capitalized asset retirement costs and the asset retirement
obligations.
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Since the Companys original
2005 Form 10-K was filed on March 31, 2006, the Company identified three additional
material weaknesses in internal controls, as follows:

|3. |  | Lack
of Expertise in Accounting for Income Taxes.The Company lacks personnel with
adequate expertise in accounting for income
taxes in accordance with U.S. GAAP. This material weakness resulted in a material
misstatement of the income tax benefit recorded in 2005, 2004 and 2003. As a result of
this material misstatement, the Company restated its financial statements for 2005, 2004
and 2003, and each of the quarters in 2005 and 2004.
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|4. |  | Controls
Over the Accounting for Revenue Recognition.Managements
               policies and procedures regarding the review of the accounting treatment
for                payments received under coal sales contracts with its customers were
not                effective. Specifically, management did not maintain adequate controls
to                periodically review, at a sufficiently detailed level, the accounting
treatment                afforded amounts received under coal sales contracts. This
material weakness                resulted in a material overstatement of coal revenues
and an overstatement of                amortization of capitalized asset retirement
costs. As a result of this material                misstatement, the Company restated its
financial statements for 2005, 2004 and                2003, and each of the quarters in
2005 and 2004.
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|5. |  | Controls
over the Review of Financial Statements.The Company identified                a
deficiency in the design of internal control over financial reporting due to
               the absence of controls to ensure proper classification of balance sheet
               accounts. Specifically, management does not have sufficient policies and
               procedures in place to determine current and non-current classification of
               assets and liabilities. This material weakness resulted in a material
               overstatement of restricted cash and current assets. As a result of this
               material misstatement, the Company restated its consolidated balance sheet
for                December 31, 2005 and 2004.
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KPMG LLP

Denver, ColoradoNovember 2, 2006