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 January 18, 2005 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 Matthew 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
APRIL 26, 2005