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. 333-13963, 333-13965 and 333-
14467),  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 cemetery sales and its  method of
accounting for funeral services investment trust fund earnings, dated  December
16, 1997  on our audits of  the consolidated financial statements and financial
statement schedule of Stewart Enterprises,  Inc. and Subsidiaries as of October
31, 1997 and 1996  and for  each of the three years in the period ended October
31, 1997, which reports are included in this Annual Report on Form 10-K.




                                           COOPERS & LYBRAND L.L.P.




New Orleans, Louisiana
January 27, 1998