Document:

AMENDMENT NO. 2
                                    TO
                        CHANGE OF CONTROL AGREEMENT

     This  Amendment No. 2 to Change of Control Agreement is made as of the
25th  day of July, 2000,  by  and  between  Stewart  Enterprises,  Inc.,  a
Louisiana   corporation   (the   "Company"),   and  William  E.  Rowe  (the
"Employee").

                           W I T N E S S E T H:

     WHEREAS, the Company has entered into a Change  of  Control  Agreement
with the Employee dated as of December 5, 1995, as amended by Amendment No.
1  to  Change of Control Agreement dated November 1, 1998 (as amended,  the
"Change of Control Agreement");

     WHEREAS,  the  Employee has agreed to serve as the Company's President
and Chief Executive Officer; and

     WHEREAS, the Company  and  the Employee have agreed to a change in the
Employee's bonus, as set forth herein.

     NOW THEREFORE, the Company and the Employee agree as follows:

     SECTION 1.  Except as expressly  amended  herein, all of the terms and
provisions of the Change of Control Agreement shall  remain  in  full force
and effect.

     SECTION  2.  Article I, Section 1.1 of the Change of Control Agreement
is hereby amended to read in its entirety as follows:

          1.1  EMPLOYMENT   AGREEMENT.   After  a  Change  of  Control
     (defined  below),  this  Agreement   supersedes   the  Employment
     Agreement dated as of August 1, 1995, as amended by Amendment No.
     1 dated as of October 31, 1998 and Amendment No. 2  dated  as  of
     July 25,  2000, between Employee and the Company (as amended, the
     "Employment   Agreement")  except  to  the  extent  that  certain
     provisions of the Employment Agreement are expressly incorporated
     by reference herein.   After a Change of Control (defined below),
     the definitions in this  Agreement  supersede  definitions in the
     Employment Agreement, but capitalized terms not  defined  in this
     Agreement  have  the  meanings  given  to  them in the Employment
     Agreement.

     SECTION  3.   Article  III,  Section  3.2  of the  Change  of  Control
Agreement is hereby amended to read in its entirety as follows:

          3.2 NOTICES.  All notices hereunder must  be in writing and shall
     be  deemed  to  have  given  upon receipt of delivery  by:   (a)  hand
     (against  a  receipt therefor),  (b)  certified  or  registered  mail,
     postage prepaid, return receipt requested, (c) a nationally recognized
     overnight courier service (against a receipt therefor) or (d) telecopy
     transmission with  confirmation  of receipt.  All such notices must be
     addressed as follows:

          If to the Company, to:

          Stewart Enterprises, Inc.
          110 Veterans Memorial Boulevard
          Metairie, Louisiana  70005
          Attn:  Chairman of the Board

          If to the Employee, to:

          William E. Rowe
          113 Sycamore Drive
          Metairie, Louisiana  70005

     or such other address as to which  any  party hereto may have notified
the other in writing.

     IN WITNESS WHEREOF, the parties hereto have  caused  this Amendment to
be duly executed and signed as of the date indicated above.

                                   STEWART ENTERPRISES, INC.

                                   By: /S/ JAMES W. MCFARLAND
                                      ----------------------------
                                        James W. McFarland
                                        Compensation Committee Chairman

                                   EMPLOYEE:

                                       /S/ WILLLIAM E. ROWE
                                      ----------------------------
                                           William E. RoweAMENDMENT NO. 2
                                    TO
                           EMPLOYMENT AGREEMENT

     This Amendment No. 2  to  Employment  Agreement is made as of the 25th
day of July, 2000, by and  between  Stewart  Enterprises, Inc., a Louisiana
corporation (the "Company"), and Brian J. Marlowe (the "Employee").

                           W I T N E S S E T H:

     WHEREAS, the Company has entered into an Employment Agreement with the
Employee dated as of August 1, 1995 as amended  by Amendment No. 1 dated as
of October 31, 1998 (as amended, the "Employment Agreement");

     WHEREAS, the Employee has agreed to serve as  the  Company's Executive
Vice President and Chief Operating Officer; and

     WHEREAS, the Company and the Employee have agreed to  certain  changes
in the terms of Employee's employment, as set forth herein.

     NOW THEREFORE, the Company and the Employee agree as follows effective
December 6, 1999:

     SECTION  1.  Except as expressly amended herein, all of the terms  and
provisions of the  Employment  Agreement  shall  remain  in  full force and
effect.

     SECTION  2.   The  second  paragraph  of Article I, Section 1  of  the
Employment Agreement is hereby amended in its entirety as follows:

               CAPACITY  AND  DUTIES OF EMPLOYEE.   (a)   The  Employee  is
     employed by the Company to render services on behalf of the Company as
     Executive  Vice  President  and   Chief  Operating  Officer.   As  the
     Executive Vice President and Chief  Operating  Officer,  the  Employee
     shall  perform  such  duties as are assigned to the individual holding
     such title by the Company's  Bylaws  and such other duties, consistent
     with the Employee's job title, as may  be prescribed from time to time
     by  the Board of Directors of the Company  (the  "Board")  and/or  the
     Company's Chief Executive Officer.

               (b)  The  Employee  shall  make  himself available to attend
     meetings of the Board whether or not he is serving  as a member of the
     Board at the time of such meeting.  The Company will consider inviting
     the Employee to serve as a member of the Board after  he has completed
     one  year  of service as Executive Vice President and Chief  Operating
     Officer, but will not be obligated to do so.

     SECTION 3.  Article 1, Section 3 of the Employment Agreement is hereby
amended in its entirety as follows:

          3. DEVOTION TO RESPONSIBILITIES.

               (a)  During  the  Employment Term, the Employee shall devote
     all of his business time to the business of the Company, shall use his
     reasonable  best efforts to perform  faithfully  and  efficiently  his
     duties under this Agreement, and shall not engage in or be employed by
     any other business;  provided,  however, that nothing contained herein
     shall prohibit the Employee from  (a) serving as a member of the board
     of directors, board of trustees or  the like of any for-profit or non-
     profit entity that does not compete with  the  Company,  or performing
     services of any type for any civic or community entity, whether or not
     the Employee receives compensation therefor, (b) investing  his assets
     in such form or manner as shall require no more than nominal  services
     on  the  part of the Employee in the operation of the business of  the
     entity in  which  such  investment  is made, or (c) serving in various
     capacities with, and attending meetings  of,  industry or trade groups
     and associations, as long as the Employee's engaging in any activities
     permitted  by  virtue  of  clauses  (a), (b) and (c)  above  does  not
     materially and unreasonably interfere with the ability of the Employee
     to perform the services and discharge the responsibilities required of
     him under this Agreement.  Notwithstanding  clause  (b)  above, during
     the Employment Term, the Employee may not beneficially own  more  than
     2% of the equity interests of a business organization required to file
     periodic reports with the Securities and Exchange Commission under the
     Securities  Exchange  Act  of  1934  (the  "Exchange Act") and may not
     beneficially own more than 2% of the equity  interests  of  a business
     organization  that  competes  with the Company.  For purposes of  this
     paragraph, "beneficially own" shall  have the same meaning ascribed to
     that term in Rule 13d-3 under the Exchange Act.

               (b) If, in the good faith judgment  of  the  Chief Executive
     Officer,   the   Employee's  performance  is  adversely  affected   by
     maintaining  his  primary   residence  outside  of  the  New  Orleans,
     Louisiana metropolitan area,  Employee  will  address  and correct any
     such  adverse  effects  within  30  days  following receipt of  notice
     thereof from the Chief Executive Officer.   If,  at the end of the 30-
     day period, the Chief Executive Officer believes that  the  corrective
     measures  taken  have not sufficiently cured such adverse effects,  he
     may provide notice  to  the  Employee  in  accordance  with Article VI
     Section  2  of  this  Agreement  that the Employee must establish  his
     primary  residence  in the New Orleans,  Louisiana  metropolitan  area
     within 60 days.  If the Employee does not comply with such notice, the
     Company may elect, by  written  notice  to  the Employee, to treat the
     Employee's non-compliance as a voluntary resignation  by  the Employee
     pursuant to Article III, Section 6 of this Agreement.

     SECTION  4.   Article  II,  Section  1 of the Employment Agreement  is
hereby amended to read in its entirety as follows:

          1. SALARY.  Effective December 6,  1999, a salary ("Base Salary")
     at  the  rate  of  $355,000 per fiscal year of  the  Company  ("Fiscal
     Year"), payable to the  Employee  at  such intervals as other salaried
     employees of the Company are paid.

     SECTION  5.   Article  II, Section 2 of the  Employment  Agreement  is
hereby amended to read in its entirety as follows:

          2. BONUS.  (a)  For  fiscal years beginning November 1, 1999, the
     Employee shall be eligible  to  receive an annual incentive bonus (the
     "Bonus") of up to $375,000 per Fiscal Year.  The Bonus will be awarded
     based upon factors to be established  annually  and  set  forth  in an
     annual supplement to this Agreement.

          (b)  The  Bonus  shall  be  paid  in  cash not later than 30 days
     following the filing of the Company's annual  report  on Form 10-K for
     the Fiscal Year in which the Bonus has been earned.

     SECTION  6.   Article  II,  Section  5 of the Employment Agreement  is
hereby amended to read in its entirety as follows:

          5.  EXPENSES.   (a)   The  Employee  shall   be   reimbursed  for
     reasonable out-of-pocket expenses incurred from time to time on behalf
     of  the  Company  or  any subsidiary in the performance of his  duties
     under  this  Agreement,  upon  the  presentation  of  such  supporting
     invoices, documents and forms as the Company reasonably requests.

               (b) The Employee  shall  be  reimbursed,  up to a maximum of
     $200,000  in the aggregate, for any loss on the sale of  his  Virginia
     residence and  moving and similar expenses incurred in connection with
     the Employee's relocation  to  New  Orleans,  upon the presentation of
     such  supporting  invoices,  documents  and  forms  as   the   Company
     reasonably requests.

               (c)  The  Company shall have no obligation to reimburse  the
     Employee for any expenses  associated with or related to maintaining a
     second residence.

     SECTION 7.  Article III, Section  3  of  the  Employment  Agreement is
hereby amended to read in its entirety as follows:

          3. CAUSE.  The Company may terminate the Employee's status  as an
     employee for Cause.  As used herein, termination by the Company of the
     Employee's status as an employee for "Cause" shall mean termination as
     a  result  of  the  Employee's breach of this Agreement or the willful
     engaging by the Employee in gross misconduct injurious to the Company,
     which in either case  is not remedied within 10 days after the Company
     provides written notice  to  the  Employee  of  such breach or willful
     misconduct.

     SECTION 8.  Article III, Section 4, paragraph (a)  of  the  Employment
Agreement is hereby amended to read in its entirety as follows:

          (a)  The occurrence of any of the following during the Employment
Term:

               (i)  the  assignment  by  the  Board to the Employee of  any
     duties or responsibilities that are inconsistent  with  the Employee's
     status,  title  and  position  as  Executive Vice President and  Chief
     Operating Officer;

               (ii) any removal of the Employee  from,  or  any  failure to
     reappoint  or reelect the Employee to, the position of Executive  Vice
     President and  Chief  Operating  Officer  of  the  Company,  except in
     connection  with a termination of Employee's status as an employee  as
     permitted by this Agreement;

               (iii)  the  Company's  requiring  the  Employee  to be based
     anywhere other than in the New Orleans, Louisiana or Washington,  D.C.
     metropolitan  areas, except for required travel in the ordinary course
     of the Company's business;

     SECTION 9.  Article  VI,  Section  2  of  the  Employment Agreement is
hereby amended to read in its entirety as follows:

          2. NOTICES.  All notices hereunder must be  in  writing and shall
     be deemed to have been given upon receipt of delivery  by:   (a)  hand
     (against  a  receipt  therefor),  (b)  certified  or  registered mail,
     postage prepaid, return receipt requested, (c) a nationally recognized
     overnight courier service (against a receipt therefor) or (d) telecopy
     transmission with confirmation of receipt.  All such notices  must  be
     addressed as follows:

          If to the Company, to:

          Stewart Enterprises, Inc.
          110 Veterans Memorial Boulevard
          Metairie, Louisiana  70005
          Attn:  Chief Executive Officer

          If to the Employee, to:

          Brian J. Marlowe
          1015 Basil Road
          McLean, VA  22101

     or  such  other address as to which any party hereto may have notified
the other in writing.

     IN WITNESS  WHEREOF,  the parties hereto have caused this Amendment to
be duly executed and signed as of the date indicated above.

                                   STEWART ENTERPRISES, INC.

                                   By:/s/ James W. McFarland
                                      ----------------------------------
                                        James W. McFarland
                                        Compensation Committee Chairman

                                   EMPLOYEE:

                                      /s/ Brian J. Marlowe
                                      -----------------------------------
                                             Brian J. Marlowe

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