EX-23.2


The Board of Directors
Rose Hills Company:

We consent to the use of our report included herein and to the reference to
our firm under the heading "Experts" in the prospectus.


                                       /s/ KPMG Peat Marwick LLP
                                       ----------------------------
                                       KPMG Peat Marwick LLP


Orange County, California
August 6, 1997