EXHIBIT 23.1


                       INDEPENDENT AUDITORS' CONSENT




The Board of Directors
Alderwoods Group, Inc.:






We consent to the use of our reports included herein and to the references to
our firm under the heading "Experts" in this registration statement on
Amendment No.1 to Form S-1.  Our report on the consolidated financial
statements of The Loewen Group Inc. refers to a change in the method of
accounting for pre-need funeral and cemetery contracts.




/s/ KPMG LLP

Chartered Accountants

Vancouver, Canada
May 27, 2002