EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We hereby consent to the incorporation by reference in the Registration
Statements on Form S-3 (No. 333-65711), Form S-4 (No. 333-01857) and Form S-8
(Nos. 333-67800, 333-38310, 333-00177, 333-00179, 33-9790, 333-68683, 333-82475,
333-70983 and 33-50987) of Service Corporation International of our report dated
March 27, 2002, relating to the financial statements and financial statement
schedule which appears in this Form 10-K.

PricewaterhouseCoopers LLP
Houston, Texas
March 27, 2002