Report of Independent Registered Public Accounting Firm

To the Board of Trustees of Vanguard Windsor Funds and the Shareholders
of Vanguard Windsor Fund

In our opinion, the accompanying statement of net assets and the related
statements of operations and of
changes in net assets and the financial highlights present fairly, in all
material respects, the financial
position of Vanguard Windsor Fund (constituting a separate portfolio of
Vanguard Windsor Funds,
hereafter referred to as the "Fund") as of October 31, 2017, the results
of its operations for the year then
ended, the changes in its net assets for each of the two years in the
period then ended and the financial
highlights for each of the five years in the period then ended, in
conformity with accounting principles
generally accepted in the United States of America. These financial
statements and financial highlights
(hereafter referred to as "financial statements") are the responsibility
of the Fund's management. Our
responsibility is to express an opinion on these financial statements
based on our audits. We conducted
our audits of these financial statements in accordance with the standards
of the Public Company
Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit
to obtain reasonable assurance about whether the financial statements are
free of material misstatement.
An audit includes examining, on a test basis, evidence supporting the
amounts and disclosures in the
financial statements, assessing the accounting principles used and
significant estimates made by
management, and evaluating the overall financial statement presentation.
We believe that our audits,
which included confirmation of securities as of October 31, 2017 by
correspondence with the custodians
and brokers and by agreement to the underlying ownership records of the
transfer agent, provide a
reasonable basis for our opinion.
December 13, 2017






















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