EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-4 of our report dated March 27, 2002 relating to the
consolidated financial statements and financial statement schedule, which
appears in Service Corporation International's Annual Report on Form 10-K for
the year ended December 31, 2001. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.


PricewaterhouseCoopers LLP
Houston, Texas
November 25, 2002