Exhibit 21

SUBSIDIARIES

                The following is a list of all direct and indirect subsidiaries of the Company and their jurisdictions of incorporation as of October 31, 2000. The name of each indirect subsidiary is indented under the name of its parent company.

 

Stewart Enterprises

Jurisdiction of Incorporation

Acme Mausoleum Corporation Carolina Financial Corporation of Pickens         Hill-Crest Memorial Park         Oconee Memorial Gardens, Inc. Cementerios Stewart (Chile), S.R.L. Cemetery Management, Inc.         Arlington Memorial Park Cemetery and Funeral Home, Inc.         Baldwin-Fairchild Funeral Homes, Inc.                 All Faiths Memorial Park, Inc.                 Orlando Funeral Home, Inc.                 The Simplicity Plan, Inc.         Bay Area Crematory, Inc.         Beth David Funeral Chapel Tampa, Inc.         Beth David Memorial Chapel, Inc.         Bruce Ocala Funeral Home, Inc.         Chapel Hill Cemetery, Inc.                 Glen Haven Memorial Park, Inc.                         Highland Memory Gardens, Inc.                 Semoran Funeral Home, Inc.         Cheatham Hill Memorial Park, Inc.         David C. Gross Funeral Home, Inc.         Empresas Stewart - Cementerios, Inc.         Empresas Stewart - Funerarias, Inc.         Florida Hills Memorial Gardens, Inc.         Garden of Memories, Inc.                 A.P. Boza Funeral Home, Inc.                 Curry and Son Funeral Home, Inc.                 Woodlawn Memory Gardens, Inc.         Good Shepherd Memorial Gardens, Inc.         Hubbell Funeral Home and Crematory, Inc.         Kent R. Palmer, Inc.         Kicliter Funeral Home, Inc.         Madcem of Florida, Inc.         Memorial Park Cemetery, Inc.         Oaklawn Park Cemetery and Funeral Home, Inc.         Ocoee Park Cemetery, Inc.         Roberts Funeral Home, Inc.         Royal Palm Memorial Gardens, Inc.         SEI - DELFL, Inc.         The Simplicity Plan of Puerto Rico, Inc.         Sylvan Abbey Memorial Park, Inc.         Trinity Memorial Gardens of Lakeland, Inc.         Turner Crematory, Inc.         Turner Funeral Homes, Inc.         Walsh & Wood Funeral Home, Inc.         Woodlawn Park Cemetery Company                 Memorial Sunset Park, Inc.                 National Monument Co., Inc.                 South Dade-Palms Memorial Park, Inc. Cole & Garrett Funeral Homes, Inc. Cunningham Memorial Park, Inc. Victor V. Desrosier, Inc. Dilday Brothers Huntington Valley Mortuary Dillard Memorial, Inc. Eastlawn Corporation Griffin Leggett, Inc.         Forest Hills Cemetery, Inc.         Griffin Leggett Healey & Roth, Inc.         Griffin Leggett Insurance Agency, Inc.         Gross Funeral Home, Inc.         Rest Hills Memorial Park, Inc. Griffin Leggett-Conway, Inc. Grupo Stewart de Mexico, S.R.L.         Agencia Eusebio Gayosso, S.R.L.         Agencia Funeraria Gayosso, S.R.L.         Agencia Funeraria Los Angeles, S.R.L.         Prevision Gayosso, S.R.L.         Tiempo y Vida, S.R.L. Highland Memorial Cemetery, Inc. Holly Hill Memorial Park, Inc. Holly Hills, Inc. Hopson Mortuary, Inc. International Stone & Erectors, Inc. Investors Trust, Inc. Kingsport Cemetery Corporation Lake Lawn Metairie Funeral Home, Inc. Lake Lawn Metairie Funeral Home (Joint Venture) Lake Lawn Park, Inc. Lakewood Memorial Park, Inc. Lassila Funeral Chapels, Inc. Le Groupe Stewart Inc. - Stewart Group Inc.         Feron Funeral Homes, Inc./Residences Funeraires Feron, Inc.         Gestion La Souvenance Inc.         La Societe Cooperative de Frais Funeraires Inc.         Lepine - Cloutier Ltee.                 Les Jardins Commemoratifs Laurentide Inc. / Laurentide Memorial Gardens Inc.                 Les Jardins Quebec                 Parc Commemoratif La Souvenance Inc.                 Parc du Souvenir (1976) Inc. / Remembrance Park (1976) Inc.         Parc Commemoratif de Montreal Inc. / Montreal Memorial Park, Inc.                 2756-5746 Quebec Inc.         Residences Funeraires Associees du Quebec Inc.         Stewart Immobilier (Canada) Inc. - Stewart Real Estate (Canada) Inc. Legacy One, Inc.         Blue Ridge Funeral Home, Inc.         Blue Ridge Memorial Gardens, Inc.         C.G.R., Inc.         Eastern Cemetery Associates, Inc.         Eastlawn Memorial Gardens, Inc.         Eternal Light Funerals, Inc.         Findlay Cemetery, Inc.         Garden Cemetery Company, Inc.         Grandview Memory Gardens, Inc.         Greenhills Memory Gardens, Inc.         Highland Memory Gardens, Inc.         Holly Memorial Gardens, Inc.         Kanawha Plaza Partnership         Legacy One Service Corporation         Legacy One Tennessee, Inc.         LOI Charleston, Inc.         Monticello Memory Gardens, Inc.         Mountain View Memory Gardens, Inc.         National Exchange Trust, Ltd.         National Funeral Services, Inc.         Pleasant View Memory Gardens, Inc.         Sunset Mausoleum, Inc.         Sunset Memory Gardens, Inc.         Williams-Blue Ridge Funeral Home, Inc. Les Investissements Stewart (Canada) Inc. - Stewart Investments (Canada) Inc. McDermott - Crockett Mortuary, Inc. Memorial Services of Columbia, Inc.         Lincoln Memorial Mortuary, Inc.         The Lincoln Memorial Park Cemetery Association         Memorial Funeral Home, Inc. Metairie Cemetery Association         All Faiths Funeral Home, Inc.         Pine Crest Cemetery, Inc.  Montlawn Memorial Park, Inc. Mount Olivet Cemetery, Inc. The Nashville Historic Cemetery Association, Inc. Pasadena Funeral Home, Inc. Restland Funeral Home, Inc.         Anderson-Clayton Bros. Funeral Homes, Inc.                 Little Bethel Memorial Park, Inc.                 Roselawn Memorial Gardens, Inc.         Belew Funeral Home, Inc.         Bexar County Mortuary Services, Inc.         Bluebonnet Hills Memorial Park, Inc.                 Bluebonnet Hills Funeral Home, Inc.         Bright-Holland Funeral Home, Inc.         Crespo & Sons, Incorporated         Dalton & Son Funeral Home, Inc.         Emerald Hills Funeral Corporation         J.E. Foust & Son Funeral Directors, Inc.         Guardian Cremation Society, Inc.         Guardian Funeral Home, Inc.         Hilltop Memorial Park         Laurel Land Memorial Park, Inc.                 Laurel Land Funeral Home, Inc.                 Singing Hills Funeral Home, Inc.         Laurel Land of Fort Worth, Inc.                 Laurel Land Funeral Home of Fort Worth, Inc.         Lyons Funeral Home, Inc.         Metrocrest Funeral Home, Inc.         Restland of Dallas, Inc.                 Abbey Plan of Texas, Inc.                 Highland Memorial Gardens, Inc.         SEI - DELTX, Inc.         Simplicity Plan of Texas, Inc.         Southpark Funeral Home, Inc.                 South Memorial Park, Inc. Rocky Mount Memorial Park, Inc. Rose Haven Funeral Home & Cemetery, Inc. Royal Arms Apartments, Inc. St. Bernard Memorial Gardens, Inc.         St. Bernard Memorial Funeral Home, Inc. St. Vincent de Paul Cemetery Association S.E. Acquisition of California, Inc.         All Souls Mortuary, Inc.         Ashes to Ashes, Inc.         Assumption Mortuary, Inc.         Barstow Funeral Homes, Inc.         Buchheim Family, Inc.         Calvary Mortuary of Los Angeles, California, Inc.         Catholic Mortuary Services, Inc.         N.D. Davis & Associates, Inc.         DeYoung Memorial Chapel, Inc.         Holy Cross Mortuary of Culver City, California, Inc.         Holy Cross Mortuary of Pomona, California, Inc.         Lombard & Company         Richard Pierce Funeral Service         Queen of Heaven Mortuary, Inc.         Resurrection Mortuary, Inc.          River Cities Funeral Chapel, Inc.         San Fernando Mission Mortuary, Inc.         Santa Clara Mortuary, Inc.         Scovern Mortuary, A California Corporation         SDCA Holdings, Inc.                 San Diego Cemetery Association         S.E. Acquisition of Delano, California, Inc.         S.E. Acquisition of Glendale, California, Inc.         S.E. Acquisition of Lancaster, California, Inc.         S.E. Acquisition of Los Osos Mortuary and Memorial Park, Inc.         S.E. Acquisition of Oakhurst, California, Inc.         S.E. Acquisition of Oroville, California, Inc.         S.E. Acquisition of San Diego, California, Inc.         Sentinel Cremation Societies, Inc.         Simplicity Plan of California, Inc.         Stewart Pre-Need Services, Inc.         Stricklin/Snively Mortuary                 Catalina Channel Cremation Society         Wallace E. White & Howard J. Callanan, Inc.         Woodside Chapel of Crippen & Flynn S.E. Acquisition of Murietta, California, Inc. S.E. Acquisition of Nevada, Inc.         Desert Memorial, Inc.         Neptune Society of Nevada, Inc.         Reno Memorial, Inc.         S.E. Acquisition of Reno, Nevada, Inc. S.E. Acquisition of Oregon, Inc.         Amling/Schroeder Funeral Service, Inc.         Cascade Crematory, Inc.         Chapel of the Roses, Inc.         Chapel of the Valley Funeral Home, Inc.         Dutton, Inc.         J. P. Finley & Son                 Sunset Hills Memorial Park         Greenwood Cemetery, Inc.         Niswonger & Reynolds, Inc.         S.E. Acquisition of Myrtle Creek, Oregon, Inc.         S.E. Acquisition of Reedsport, Oregon, Inc.         Tabor's Desert Hills Mortuary, Inc. S.E. Acquisition of Santa Maria, California, Inc. S.E. Acquisition of Washington, Inc.         E.R. Butterworth & Sons         Cremation Society Northwest, Inc.         Evergreen Staples Funeral Chapel, Inc. S.E. Australia, Inc.         Administrators & Managers Limited         Cemetery & Crematorium Finance Trust         Cemetery & Crematorium Management Services PTY LTD         Nationwide Care Services PTY LTD                 South-East Asia and Australasian Services PTY LTD         Stewart Enterprises Australia PTY LTD                 Funeral Services of Australasia PTY LTD                         Australian Funerals PTY LTD                                 Metropolitan Funeral Services PTY LTD                         Australian Pre-Arranged Funeral Plan PTY LTD                         Dylhost PTY LTD                         Gregory & Carr Holdings PTY LTD                                 Crematorium Chapel Funerals of Australasia PTY LTD                                 F. Tighe & Co. PTY LTD                                 Gregory & Carr PTY LTD                                         Gregory & Carr of Sydney PTY LTD                                 William Lee & Sons PTY LTD                         Sydney Cremation Services PTY LTD         Stewart Enterprises New Zealand Holdings Limited SEI - DELLA, Inc S.E. Mid-Atlantic, Inc.         C. J. Applegate & Sons, Inc.         Bartlett-Burdette-Cox Funeral Home, Inc.         Benjamin Franklin P.M., Inc.         Blue Ridge Memorial Gardens, Inc.         Bounds Funeral Home, Inc.         Brown Memorials, Inc.         Calfee Funeral Service of Pineville, Inc.         Casdorph & Curry Funeral Home, Inc.         Catawba Memorial Park, Inc.         Cedar Hill Cemetery Company, Inc.         Central Stone Works, Incorporated         Clinch Valley Memorial Cemetery, Inc.         Crest Lawn Memorial Gardens, Inc.         Harold C. Davis, Inc.         Dodd-Payne-Hess Funeral Home, Inc.         Dunbar Funeral Home, Inc.         Evans Funeral Home, Inc.         Evans Funeral Home, Inc.         Evergreen Memorial Gardens, Inc.         Everly Community Funeral Care, Inc.         Everly Funeral Homes, Incorporated         Everly PFP, Inc.         Fairfax Funeral Home, Inc.         Fine Finishes, Inc.         Fort Lincoln Cemetery, Inc.         Fort Lincoln Funeral Home, Inc.         Gallery Granite Corporation         Gardinier Colletti Memorial Home, Inc.         Garner Family Funeral Home, Inc.         Garrett-Hillcrest, Inc.         George Washington Memorial Park, Inc.         Gorny & Gorny Paterson-Clifton Mortuary         Graceland Mausoleum, Inc.         Haisten Funeral Homes, Inc.         Haisten Funeral Home of Henry County, Inc.         Higgins and Son Funeral Home, Inc.         Highland Memory Gardens of Franklin County, Inc.         Hillcrest Memorial Cemetery, Inc.         Hines-Rinaldi Funeral Home, Inc.         Johnson Funeral Home, Inc.         Kimes Funeral Home, Inc.         Kirk & Nice, Inc.         Kirk & Nice Suburban Chapel, Inc.         Klingel-Carpenter Mortuary, Inc.         Lancaster Funeral Homes, Inc.         Loudon Park Cemetery Company                 Druid Ridge Cemetery Company         Loudon Park Funeral Home, Inc.         The Mackey Mortuary, Inc.                 Cannon Funeral Home, Inc.         Mattle Gray Nulton Funeral Home, Inc.         McLaurin's Funeral Home, Inc.         Miller-Lee, Inc.         Monte Vista Burial Park, Inc.         Murphy Funeral Service, Inc.         Nalley's Funeral Home, Inc.         The National Harmony Memorial Park, Inc.         Nulton Funeral Home, Inc.         Oconee Memorial Funeral Home, Inc.         Otto Redanz Funeral Home, Inc.                 Cornell & Daggett, Inc.         Parklawn, Inc.         Parklawn Memorial Gardens, Inc.         The Parkwood Cemetery Company                 Parkwood Management Co.         Pineview, Inc.         Pollock Wells Funeral Service, Inc.         Stephen D. Posey Funeral Home, Inc.         Richmond Memorial Parks, Inc.         S.E. Acquisition of Charleston, Inc.         S.E. Acquisition of Clifton, New Jersey, Inc.         S.E. Acquisition of Fredonia, New York, Inc.         S.E. Acquisition of Liberty, South Carolina, Inc.         S.E. Acquisition of Malden, West Virginia, Inc.         S.E. Acquisition of Pennsylvania, Inc.         S.E. Acquisition of Pikeville, Kentucky, Inc.         S.E. Acquisition of South Carolina, Inc.         S.E. Cemetery Management of Pennsylvania, Inc.         Stephens Services, Inc.         Sunset Memorial Park Company                   Pet Haven, Inc.         John M. Taylor Funeral Home, Inc.         Joseph W. Teague Funeral Home, Inc.         Thomas-Yelverton Company         Washington Memorial Cemetery, Incorporated         William W. Chambers, Inc.         Wilson Funeral Home, Inc.         Wise Corporation         1730 Investment Co., Inc.                 Memorial Parks, Incorporated                 Taylor M. Simpson Co. S.E. South-Central, Inc.         Cemetery Services, Inc.                 Appleton Highland Memorial Park, Inc.         D.W. Newcomer's Sons, Inc.         DWN Properties, Inc.                 Funeral Security Plans, Inc.         Ellison Funeral Home, Inc.         Kilgore - Green Funeral Home, Inc.         Knutson Funeral Homes, Inc.         Lathan Funeral Home, Inc.         Andrew J. McGann & Son Funeral Home, Inc.         Mt. Juliet Funeral Home, Inc.         Mt. Juliet Memorial Gardens, Inc.         Nave Funeral Home of Lebanon, Inc.         Pauley Funeral Home, Inc.         Pine Crest Funeral Home, Inc.                 Faith Memorial Park & Mausoleum Company, Inc.                 Valhalla Memory Gardens and Funeral Home, Inc.         Professional Funeral Services, Inc.         Rockco's Funeral Homes, Inc.         Rockco and Son Funeral Home, Inc.         Runyan Mangold, Inc.         S.E. Acquisition of Albuquerque, New Mexico, Inc.         S.E. Acquisition of Blue Island, Illinois, Inc.         S.E. Acquisition of Boonville, Missouri, Inc.         S.E. Acquisition of Lithonia, Georgia, Inc.         S.E. Acquisition of Muskogee, Oklahoma, Inc.         S.E. Acquisition of Oak Lawn & Orland Park, Illinois, Inc.         S.E. Acquisition of Santa Fe, New Mexico, Inc.         S.E. Cemetery Management of Illinois, Inc.         S.E. Cemetery Management of Wisconsin, Inc.         Theis-Gorski Funeral Home, Inc.         West Lawn Cemetery, Inc.         Wisconsin Memorial Park Company, Inc.                 Time-Lock Insurance Agency, Inc.         Wyuka Funeral Home, Inc.         Wyuka Simplicity Plan, Inc. S.E. of Tucson, Arizona, Inc. Stewart Enterprises (Europe), Inc.         S.E. Mexico, Inc.         Stewart Argentina S.R.L.                 Casa Bassi S.R.L.                 Casa Canepa S.R.L.                 Casa Coelho-Martins, S.R.L.                 Casa LaSalle S.R.L.                 Casa Sala de Isidro Sala y Cia S.R.L.                 Cementerio Parque Las Praderas S.A.                 Cocheria La Italo Argentina S.R.L.                 Cocheria Parana, S.A.                 Del Lugar S.A.                 Hector Garcia y Cia., S.R.L.                 Los Abrojos S.C.A.                 Parque Ceremonial Cementerio Privado S.A.                 Perisse Laffue S.R.L.                 Piques S.A.                 Sepelios Las Heras S.A.                 The Simplicity Plan de Argentina, S.R.L. Stewart Holandesa, S.A. de C.V. Stewart Resource Center, Inc. Stewart Services, Inc. Stewart Worldwide N.V.         Stewart International (Netherlands) B.V.                 Euro Stewart Belgium, B.V.B.A.                         Begrafenisonderneming D. Bleyaert B.V.B.A.                                 Ackaert Begrafenissen BVBA                                 Algemene Uitvaartverzorging Marote BVBA                                 Begrafenisoderneming Johan Borgonjon BVBA                                 Begrafenisonderneming Lambrecht Donald B.V.B.A.                                         Begrafenisonderneming Lambrecht Donald C.V.A.                                 Begrafenissen Amys N.V.                                 Ceremoniebedrijf Leo BVBA                                 Drukkerij Van Nieuwkerke BVBA                                 Vervanco NV                                         Vercruysee BVBA                         Forrier B.V.B.A.                                 Begrafenisonderneming Roger Amez BVBA                                 Jacobs NV                 Euro Stewart Espana, S.L.                         Funeraria Fontal, S.A.                         Funeraria Gasco, S.L.                         Funeraria La Piedad, S.L.                         Tanatorio y Funeraria la Tudelana, S.L.                         Tanatorio y Funeraria Martinez, S.L.                 Euro Stewart France, SARL                         Assistance et Prevoyance Funeraire SARL                         Chasseignaux et Fils SA                         Marbrerie Coulon SARL                         Mistre et Compagnie SARL                         Parthenos Prevoyance SARL                         Pompes Funebres de l'Atlantique SARL                         Pompes Funebres PLM SARL                         Saint Hilaire SARL                         Sept SARL                         SFMOP SA                                 Cunault SARL                         Ste des Establissements di Bernardo SARL                 Euro Stewart Portugal - Actividades Funerarias LDA.                         Victor & Joao, S.A.                         Agencia Funeraria Borges, LDA.                 Stewart Cementerios Puerto Rico Holding II B.V.                         Empresas Stewart-Cementerios                          Empresas Stewart - Funerarias                         Stewart Cemeterios Puerto Rico Holding I B.V.                 Stewart Enterprises New Zealand Unit Trust                         Stewart Enterprises New Zealand                 Stewart Funerarias Puerto Rico Holding II B.V.                         Stewart Funerarias Puerto Rico Holding I B.V.                 Stewart Simplicity Plan of Puerto Rico Holding II B.V.                         Stewart Simplicity Plan of Puerto Rico Holding I B.V.                         The Simplicity Plan of Puerto Rico                 Uitvaart Beheer B.V.                         De Associatie Zijlweg Beheer B.V.                                 De Associatie Kennemerland B.V.                                         Uitvaartcentrum Aula West B.V                                         Uitvaartverzorging Heemstede B.V Strong & Burns Funeral Home, Inc.

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