EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Service Corporation International of our report dated
March 15, 2004, except as to note nineteen, for which the date is August 27,
2004, relating to the financial statements and financial statement schedule,
which appears in Service Corporation International's Current Report on Form 8-K
dated September 2, 2004.

PricewaterhouseCoopers LLP
Houston, Texas
October 12, 2004