Exhibit 32

  CERTIFICATION OF FORM 10-K FOR THE YEAR ENDED OCTOBER 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. certify, pursuant to Section 906 of the Sarbanes-Oxley Act,
that:

- -     the Annual Report on Form 10-K for the year ended October 31, 2004 fully
      complies with the requirements of Section 13(a) of the Securities Exchange
      Act of 1934, and

- -     the information contained in the Annual Report on Form 10-K 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-K.

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:  January 7, 2005

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

                                                /s/ THOMAS M. KITCHEN
                                        ----------------------------------------
                                                  Thomas M. Kitchen
                                               Executive Vice President and
                                                 Chief Financial Officer

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