REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
ON INTERNAL CONTROL STRUCTURE



The Board of Trustees
Matthews International Funds
San Francisco, California


In planning and performing our audits of the financial statements of Matthews
Pacific Tiger Fund, Matthews Asian Growth and Income Fund, Matthews Korea
Fund, Matthews Dragon Century China Fund, Matthews Asian Technology Fund
and Matthews Japan Fund, each a series of shares of common stock of Matthews
International Funds, for the year ended August 31, 2000, we considered their
internal control structure, including procedures for safeguarding securities,
in order to determine our auditing procedures for the purpose of expressing
our opinion on the financial statements and to comply with the requirements
of Form N-SAR, not to provide assurance on the internal control structure.

The management of the Funds is responsible for establishing and maintaining
an internal control structure.   In fulfilling this responsibility, estimates
and judgments by management are required to assess the expected benefits
and related costs of internal control structure policies and procedures.
Two of the objectives of an internal control structure are to provide
management with reasonable, but not absolute, assurance that assets are
safeguarded against loss from unauthorized use or disposition, and that
transactions are executed in accordance with management's authorization and
recorded properly to permit preparation of financial statements in conformity
with generally accepted accounting principles.

Because of inherent limitations in any internal control structure, errors
or irregularities may occur and not be detected.   Also, projection of any
evaluation of the structure to future periods is subject to the risk that
it may become inadequate because of changes in conditions or that the
effectiveness of the design and operation may deteriorate.

Our consideration of the internal control structure would not necessarily
disclose all matters in the internal control structure that might be
material weaknesses under standards established by the American Institute
of Certified Public Accountants.   A material weakness is a condition in
which the design or operation of the specific internal control structure
elements does not reduce to a relatively low level the risk that errors or
irregularities in amounts that would be material in relation to the financial
statements being audited may occur and not be detected within a timely
period by employees in the normal course of performing their assigned
functions.   However, we noted no matters involving the internal control
structure, including procedures for safeguarding securities, that we
consider to be material weaknesses, as defined above, as of August 31, 2000.

This report is intended solely for the information and use of management and
the Securities and Exchange Commission, and should not be used for any
other purpose.


		TAIT, WELLER & BAKER
Philadelphia, Pennsylvania
October 13, 2000