EXHIBIT 99.j



           CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the references to our firm in the Post-Effective Amendment to the
Registration Statement on Form N-1A of Matthews Asian Funds and to the use of
our report dated September 24, 2004 on the 2004 financial statements and
financial highlights of the Matthews Pacific Tiger Fund, Matthews Asian Growth
and Income Fund, Matthews Korea Fund, Matthews China Fund, Matthews Japan Fund,
Matthews Asian Technology Fund, and Matthews Asia Pacific Fund. Such financial
statements and financial highlights are incorporated by reference in the
Statement of Additional Information, which is a part of such Registration
Statement.



                                                TAIT, WELLER & BAKER


Philadelphia, Pennsylvania
December 29, 2004