EXHIBIT 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-3 of our report dated March 29, 2001 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, 2000. We also consent to the reference to us under
the heading "Experts" in such Registration Statement.


PricewaterhouseCoopers LLP
Houston, Texas
October 24, 2001