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,  333-14467,  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
cemetery  sales  and its method of accounting for funeral  services  investment
trust fund earnings, dated December 15, 1998, on our audits of the consolidated
financial statements and financial  statement  schedule of Stewart Enterprises,
Inc. and Subsidiaries as of October 31, 1998  and  1997 and for the three years
in the period ended October 31, 1998, which reports are included in this Annual
Report on Form 10-K.






PricewaterhouseCoopers LLP

January 19, 1999