LOEWEN GROUP INC
424B5, 1997-04-16
PERSONAL SERVICES
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                                 Filed pursuant to Rule 424(b)(5)
                                               File No. 333-09523
                      PROSPECTUS SUPPLEMENT
                                
                           65,085 SHARES
                       THE LOEWEN GROUP INC.
                  COMMON SHARES WITHOUT PAR VALUE
                                

      This  Prospectus Supplement is a supplement to that certain
Prospectus  dated January 17, 1997, contained in the Registration
Statement  on Form S-4 (File No. 333-09523) filed by  The  Loewen
Group  Inc.  ("Loewen"  and, together with its  subsidiaries  and
associated entities, the "Company"), relating to 5,000,000 Common
shares without par value of Loewen ("Common Shares").

      This  Prospectus  Supplement relates to (a)  59,388  Common
Shares  issued  by  Loewen on April 3,  1997,  pursuant  to  that
certain  Merger  Agreement, dated as  of  January  9,  1997  (the
"Riverside  Memorial Agreement"), by and among Loewen,  Riverside
Memorial   Park,   Inc.,   a   Florida  corporation   ("Riverside
Memorial"),  Riverside Acquisition, Inc., a  Florida  corporation
and  a  wholly-owned subsidiary of Loewen, and Roy S. Rood,  sole
voting  trustee for the shareholders of Riverside  Memorial  (the
"Riverside  Memorial  Shareholders"), pursuant  to  which  Loewen
acquired  all of the then outstanding shares of capital stock  of
Riverside  Memorial (the "Riverside Memorial  Shares"),  and  (b)
5,697  Common  Shares  issued by Loewen on  September  25,  1996,
pursuant  to that certain Merger Agreement, dated as of September
17, 1996 (the "Merkley-Mitchell Agreement"), by and among Loewen,
Merkley-Mitchell  Mortuary, a California  corporation  ("Merkley-
Mitchell"), MMM Acquisition, Inc., a California corporation and a
wholly-owned subsidiary of Loewen, the shareholders  of  Merkley-
Mitchell,  and Richard C. Mitchell and Marjorie H. Mitchell,  co-
trustees  of  one  of  the  Shareholders  (the  "Merkley-Mitchell
Shareholders"), pursuant to which Loewen acquired all of the then
outstanding  shares  of  capital stock of  Merkley-Mitchell  (the
"Merkley-Mitchell Shares").  A Prospectus Supplement relating  to
an  additional 63,836 Common Shares issued by Loewen pursuant  to
the  Merkley-Mitchell Agreement was filed with the Securities and
Exchange Commission on September 27, 1997.

      The  59,388 Common Shares issued by Loewen to the Riverside
Memorial Shareholders  were issued as payment of a portion of the
purchase  price for the Riverside Memorial Shares, based  on  the
weighted average price of the Common Shares on the New York Stock
Exchange  over  the five trading days immediately  preceding  the
Closing  Date  (as defined in the Riverside Memorial  Agreement),
approximately  $31.93 per share.  The 5,697 Common Shares  issued
by  Loewen  to the Merkley-Mitchell Shareholders were  issued  as
payment  of  a  portion of the purchase price  for  the  Merkley-
Mitchell  Shares,  based on the weighted  average  price  of  the
Common Shares on the Nasdaq National Market over the ten business
day period ending five days prior to the Closing Date (as defined
in  the  Merkley-Mitchell  Agreement), approximately  $35.95  per
share.   The  Common  Shares were listed on the  New  York  Stock
Exchange on October 2, 1996 and, immediately prior thereto,  were
voluntarily delisted from the Nasdaq National Market.

     All of the Common Shares to which this Prospectus Supplement
relates  have  been approved for listing on the  New  York  Stock
Exchange,  The Toronto Stock Exchange and The Montreal  Exchange.
However, such Common Shares may not be resold in Canada or  to  a
Canadian  resident  within  a  period  of  40  days  after  their
respective issuance.

    THE DATE OF THIS PROSPECTUS SUPPLEMENT IS APRIL 16, 1997.



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