The audio replay of the conference call will
also be archived on StoneMor's website at http://stonemor., please visit
StoneMor's website, and the Investor Relations section, at
http://stonemor.3 million in aggregate principal amount of the
Notes (99.

Memorial services, monuments, and suppliers.

remembrance remembered

, headquartered in Bristol, Pennsylvania, is an owner
and operator of cemeteries in the United States, with 154 cemeteries and 13
funeral homes in 13 states. The Company
previously accepted for purchase and paid for approximately $298.

1862 memorials

"The integration of the company's recently
closed acquisition of 22 cemeteries and six funeral homes is proceeding
faster than anticipated," said Lawrence Miller, Chief Executive Officer.

The partnership plans to announce financial results for the year ended
December 31, 2005 on March 15, 2006.

About StoneMor Partners L.

flames commemorating

com.

remembrance wildflowers

plaques prior

We expect to increase cash distributions further for future
quarters in 2006, providing the performance of our recent acquisition is as
anticipated .4% of the outstanding Notes) were tendered prior to the
expiration date of 5:00 p.

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The reservation number for the audio replay
is as follows: 21281530.P. Through its subsidiaries, the Company provides a complete
range of funeral merchandise and services, along with cemetery
property, merchandise and services, both at the time of need and on a
preneed basis.

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For additional information about StoneMor Partners L.

When considering forward-looking statements, you should keep in mind the
risk factors and other cautionary statements set forth in our Annual Report
on Form 10-K and our Quarterly Reports on Form 10-Q filed with the SEC.m.

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PRESS RELEASE StoneMor Partners L.P. Declares an Increase in Its Quarterly Cash Distribution

The words "believe," "may,"
"will," "estimate ," "continues," "anticipate," "intend," "project,"
"expect," "anticipate," "predict," and similar expressions identify these
forward-looking statements.

1862 actually

4750 from $0.com.

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The
distribution represents an increase of approximately 3% over the third
quarter 2005 cash distribution. An audio replay
of the conference call will be available by calling (800) 633-8284 through
1:00 PM EST on March 29, 2006.

plaques remembrance

We
assume no obligation to publicly update or revise any forward-looking
statements made herein or any other forward-looking statements made by us,
whether as a result of new information , future events or otherwise. (Nasdaq NMS: STEI) (the "Company") announced today the completion
of its previously announced tender offer and consent solicitation (the
"Offer") for any and all $300 million outstanding principal amount of
its 10 3/4% Senior Subordinated Notes due 2008 (CUSIP No .

prior monuments

deaton prior

commemorating 1862

"As a result, we are raising our distribution earlier than previously
indicated.P. StoneMor 's cemetery
products and services, which are sold on both a pre-need (before death) and
at-need (at death) basis, include: burial lots, lawn and mausoleum crypts,
burial vaults, caskets, memorials , and all services which provide for the
installation of this merchandise.

commemorating death

Forward-Looking Statements

Certain statements contained in this press release, including, but not
limited to, information regarding the status and progress of the Company's
operating activities, the plans and objectives of the Company's management,
assumptions regarding the Company's future performance and plans, and any
financial guidance provided, as well as certain information in other
filings with the SEC and elsewhere, are forward-looking statements within
the meaning of Section 27A(i) of the Securities Act of 1933 and Section
21E(i) of the Securities Exchange Act of 1934.

eternally memorial

Banc of America Securities LLC acted as the Company's exclusive
dealer manager and solicitation agent in connection with the Offer.

cemeteries death

StoneMor Partners LP (NASDAQ: STON) announced
today that its Board of Directors has approved an increase in its quarterly
cash distribution per common unit to $0.

StoneMor Partners L.P.

Business Editors

NEW ORLEANS----Stewart Enterprises ,
Inc.

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4625 per unit, payable
on February 14, 2006 to unit holders of record as of February 7, 2006 ." This is the first quarter since the company's initial public
offering slightly over a year ago in which the partnership has increased
its quarterly distribution. StoneMor is the only publicly traded deathcare
company focused almost exclusively on cemeteries and is the only publicly
held deathcare company structured as a partnership. These forward-looking statements are made
subject to certain risks and uncertainties that could cause actual results
to differ materially from those stated, including, but not limited to, the
following: uncertainties associated with future revenue and revenue growth;
the impact of the Company's significant leverage on its operating plans;
the ability of the Company to service its debt; the Company's ability to
attract, train and retain an adequate number of sales people; uncertainties
associated with the volume and timing of pre-need sales of cemetery
services and products; variances in death rates; variances in the use of
cremation; changes in the political or regulatory environments, including
potential changes in tax accounting and trusting policies; the Company's
ability to successfully implement a strategic plan relating to producing
operating improvement, strong cash flows and further deleveraging;
uncertainties associated with the integration or the anticipated benefits
of the acquisition of assets from Service Corporation International,
disclosed within this press release; and various other uncertainties
associated with the deathcare industry and the Company's operations in
particular. 860370AD7)
(the "Notes ").

A total of $298.2
million in aggregate principal amount of the Notes tendered pursuant
to the Offer.

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headstones apart

Founded in 1910, Stewart Enterprises is the third largest provider
of products and services in the death care industry in the United
States, currently owning and operating 236 funeral homes and 147
cemeteries.

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The
conference call can be accessed by calling (888) 622-9069 .

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A conference call has been scheduled
for 11:00 AM EST on March 15, 2006 to discuss financial results .

Stewart Enterprises Announces Completion of Tender Offer for Its 10 3/4% Senior Subordinated Notes Due 2008

The
amendments to the indenture governing the Notes that were proposed by
the Company in connection with the Offer, which eliminate
substantially all of the restrictive covenants and certain events of
default contained in the indenture governing the Notes, were approved
by written consent of the tendering holders of the Notes and became
operative on February 11, 2005 upon the Company's acceptance of the
tendered Notes for purchase.

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, New York City time, today. The Company expects to accept for purchase and pay for
the remaining tendered Notes on or about February 22, 2005.