EXHIBIT 5.1

                                 April 15, 2005

Stewart Enterprises, Inc.
1333 South Clearview Parkway
Jefferson, Louisiana 70121

         Re:      Registration Statement on Form S-4
                  $200,000,000 aggregate principal amount of
                  6 1/4% Senior Notes due 2013

Ladies and Gentlemen:

      We have acted as your counsel in connection with the preparation of the
registration statement on Form S-4 (the "Registration Statement") filed by
Stewart Enterprises, Inc., a Louisiana corporation (the "Company"), and the
guarantors named therein (the "Guarantors"), with the Securities and Exchange
Commission (the "Commission") under the Securities Act of 1933, as amended, on
or about the date hereof with respect to the Company's offer to exchange (the
"Exchange Offer") up to $200.0 million aggregate principal amount of the
Company's registered 6 1/4% Senior Notes due 2013 (the "Exchange Notes") for a
like principal amount of the Company's unregistered 6 1/4% Senior Notes due
2013 (the "Outstanding Notes"). The Guarantors will guarantee (the "Guarantees")
the Exchange Notes on a senior unsecured basis. The Exchange Notes will be
offered under the Indenture dated as of February 11, 2005 by and among the
Company, the Guarantors and U.S. Bank National Association, as trustee (the
"Indenture").

      In so acting, we have examined originals, or photostatic or certified
copies of the Indenture, the form of the Exchange Notes and such records of the
Company and Guarantors, certificates of the Company, the Guarantors and of
public officials, and such other documents as we have deemed relevant. In such
examination, we have assumed the genuineness of all signatures, the authenticity
of all documents submitted to us as originals, the conformity to original
documents of all documents submitted to us as certified or photostatic copies
and the authenticity of the originals of such documents.



      Based upon the foregoing, and subject to the qualifications stated herein,
we are of the opinion that:

            1. When the Exchange Notes issuable upon consummation of the
      Exchange Offer have been (i) duly executed by the Company and
      authenticated in the manner provided for in the Indenture and (ii) duly
      issued and delivered in accordance with the terms of the Exchange Offer
      against the receipt of Outstanding Notes surrendered in exchange therefor,
      the Exchange Notes will constitute the legal, valid and binding
      obligations of the Company, enforceable against the Company in accordance
      with their terms, except as rights to indemnification thereunder may be
      limited by public policy and except as the enforcement thereof may be
      limited by bankruptcy, insolvency, fraudulent conveyance, reorganization,
      moratorium or similar laws and court decisions relating to or affecting
      the enforcement of creditors' rights generally and except as enforcement
      thereof is subject to general principles of equity (regardless of whether
      enforcement is considered in a proceeding in equity or at law).

            2. When the Exchange Notes issuable upon consummation of the
      Exchange Offer have been (i) duly executed by the Company and
      authenticated in the manner provided for in the Indenture and (ii) duly
      issued and delivered in accordance with the terms of the Exchange Offer
      against the receipt of Outstanding Notes surrendered in exchange therefor,
      the Guarantees issuable by each Guarantor upon consummation of the
      Exchange Offer will constitute the legal, valid and binding obligations of
      such Guarantor, enforceable against such Guarantor in accordance with
      their terms, except as rights to indemnification thereunder may be limited
      by public policy and except as the enforcement thereof may be limited by
      bankruptcy, insolvency, fraudulent conveyance, reorganization, moratorium
      or similar laws and court decisions relating to or affecting the
      enforcement of creditors' rights generally and except as enforcement
      thereof is subject to general principles of equity (regardless of whether
      enforcement is considered in a proceeding in equity or at law).

      We consent to the filing of this opinion as an exhibit to the Registration
Statement and to the reference to us in the prospectus included therein under
the caption "Legal Matters." In giving this consent, we do not admit that we are
within the category of persons whose consent is required under Section 7 of the
Securities Act of 1933, as amended, or the general rules and regulations of the
Commission promulgated thereunder.

                            Very truly yours,

                            JONES, WALKER, WAECHTER,
                             POITEVENT, CARRERE &
                             DENEGRE, L.L.P.