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                                                                    EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statements of 
Service Corporation International on Form S-3 (File No. 333-65711), Form S-4 
(File No. 333-01857) and Form S-8 (File Nos. 333-33101, 333-00177, 333-00179, 
33-9790, 33-17982, 333-68683, 333-19863, 333-70983, and 33-50987) of our report 
dated March 24, 1999, on our audits of the consolidated financial statements 
and financial statement schedule of Service Corporation International as of 
December 31, 1998 and 1997, and for each of the three years in the period ended 
December 31, 1998, which report is included in this Annual Report on Form 10-K.



Houston, Texas
March 31, 1999