EXHIBIT 23.1


                          INDEPENDENT AUDITOR'S CONSENT


We consent to the incorporation by reference in the Registration Statements
(Form S-8 Nos. 333-38310 and 333-91046) of The SCI 401(k) Retirement Savings
Plan of our report dated June 14, 2002, with respect to the financial statements
and schedules included the Annual Report on Form 11-K of The SCI 401(k)
Retirement Savings Plan for the year ended December 30, 2001.








HARPER & PEARSON COMPANY
Houston, Texas
June 22, 2002