Exhibit 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Forms S-3 (File Nos. 333-59339 and 333-68563), S-4 (File No.
333-360) and S-8 (File Nos. 33-49726, 33-02374, 333-34766, 33-64106 and
333-104551) of Stewart Enterprises, Inc. and Subsidiaries of our report dated
December 16, 2003 relating to the consolidated financial statements, which
appears in this Form 10-K. We also consent to the incorporation by reference of
our report dated December 16, 2003 relating to the financial statement schedule,
which appears in this Form 10-K.

PricewaterhouseCoopers LLP

New Orleans, Louisiana
January 14, 2004

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