REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
                        ON INTERNAL CONTROL

Board of Trustees and Shareholders
Matthews Asian Fund
San Francisco, California

In planning and performing our audits of the financial
statements of the Matthews Pacific Tigers Fund, Matthews Asian
Growth & Income Fund, Matthews Korea Fund, Matthews China Fund,
Matthews Japan Fund, and Matthews Asian Technology Fund, each a
series of shares of Matthews Asian Funds, for the year ended
August 31, 2003, we considered their internal control, including
control activities 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 internal
control.

The management of the Funds is responsible for establishing and
maintaining internal control.   In fulfilling this
responsibility, estimates and judgments by management are
required to assess the expected benefits and related costs of
controls.   Generally, controls that are relevant to an audit
pertain to the entity's objective of preparing financial
statements for external purposes that are fairly presented in
conformity with accounting principles generally accepted in the
United States of America.   Those controls include the
safeguarding of assets against unauthorized acquisition, use, or
disposition.

Because of inherent limitations in any internal control, errors
or fraud may occur and not be detected. Also, projection of any
evaluation of the internal control 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 would not necessarily
disclose all matters in internal control 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 one or more of the
internal control components does not reduce to a relatively low
level the risk that misstatements caused by error or fraud 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 internal control and its operation, including controls
for safeguarding securities, that we consider to be material
weaknesses, as defined above, as of August 31, 2003.

This report is intended solely for the information and use of
management and the Board of Trustees of Matthew Asian Funds and
the Securities and Exchange Commission, and is not intended to
be and should not be used by anyone other than these specified
parties.

TAIT, WELLER & BAKER
Philadelphia, Pennsylvania
October 2, 2003