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 and 333-34766) of Stewart
Enterprises, Inc. and Subsidiaries of our report dated December 16, 2002
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, 2002 relating to the financial statement schedule, which appears in
this Form 10-K.



PricewaterhouseCoopers LLP

New Orleans, Louisiana
January 24, 2003