Exhibit 32

   CERTIFICATION OF FORM 10-Q FOR THE QUARTER ENDED JULY 31, 2004, PURSUANT TO
                 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned Chief Executive Officer and Chief Financial Officer of Stewart
Enterprises, Inc. certifies, pursuant to Section 906 of the Sarbanes-Oxley Act,
that:

- -     the Quarterly Report on Form 10-Q for the quarter ended July 31, 2004
      fully complies with the requirements of Section 13(a) of the Securities
      Exchange Act of 1934, and

- -     the information contained in the Quarterly Report on Form 10-Q fairly
      presents, in all material respects, the financial condition and results of
      operations of Stewart Enterprises, Inc.

This certification is being furnished solely to comply with the requirements of
Section 906 of the Sarbanes-Oxley Act of 2002 and is not being filed as a part
of the Form 10-Q.

A signed original of this written statement required by Section 906 has been
provided to Stewart Enterprises, Inc. and will be retained by Stewart
Enterprises, Inc. and furnished to the Securities and Exchange Commission or its
staff upon request.

Dated: September 10, 2004

                                                   /s/ KENNETH C. BUDDE
                                             ----------------------------------
                                                     Kenneth C. Budde
                                                Chief Executive Officer and
                                                  Chief Financial Officer

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