Exhibit 23


                      CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the registration statements  of
Stewart Enterprises, Inc. on Forms S-3 (File  Nos. 333-59339 and 333-68563), S-
4 (File No. 333-360) and S-8 (File Nos. 33-49726, 33-64106 and 33-02374) of our
reports,  which  include  an  emphasis  paragraph  related  to  changes  in the
Company's  method  of  accounting  for  funeral  services investment trust fund
earnings in 1999 and its method of accounting for  cemetery  sales  and funeral
services  investment  trust fund earnings in 1997, dated December 15, 1999,  on
our audits of the consolidated  financial  statements  and  financial statement
schedule of Stewart Enterprises, Inc. and Subsidiaries as of  October  31, 1999
and  1998  and  for the three years in the period ended October 31, 1999, which
reports are included in this Annual Report on Form 10-K.






PricewaterhouseCoopers LLP
New Orleans, Louisiana
January 24, 2000