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                                                                    EXHIBIT 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS
                      OF SERVICE CORPORATION INTERNATIONAL

     We consent to the incorporation by reference in the registration statement
on Form S-3 of our report dated March 18, 1998, on our audits of the
consolidated financial statements and financial statement schedule of Service
Corporation International ("SCI") as of December 31, 1997 and 1996, and for each
of the three years in the period ended December 31, 1997, which report is
included in the Annual Report on Form 10-K of SCI for the Year Ended December
31, 1997.  We also consent to the reference to our firm under the caption
"Experts."



/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

Houston, Texas
October 15, 1998