Stewart Enterprises (STEI) 8-K Results of Operations and Financial Condition

Exhibit 99.2

FOR IMMEDIATE RELEASE

CONTACT:	Thomas M. Kitchen
	Stewart Enterprises, Inc.
	1333 S. Clearview Parkway
	Jefferson, LA 70121
	(504) 729-1400

STEWART ENTERPRISES, INC. DECLARES QUARTERLY DIVIDEND

Jefferson, LA. — December 19, 2005 — (Nasdaq NMS: STEI) Stewart Enterprises, Inc. reported today that its Board of Directors has declared a quarterly cash dividend of $0.025 per share. The dividend is payable on January 26, 2006 to holders of record of Class A and Class B Common Stock as of the close of business on January 12, 2006.

Founded in 1910, Stewart Enterprises, Inc., is the third largest provider of products and services in the death care industry in the United States, currently owning and operating 231 funeral homes and 144 cemeteries. Through its subsidiaries, the Company provides a complete range of funeral merchandise and services, along with cemetery property, merchandise and services, both at the time of need and on a preneed basis.