January 6, 2004

VIA EDGAR

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street N.W.
Washington, D.C. 20549

ATTN: Office of Filings, Information and Consumer Services

RE:	Matthews Asian Funds (the "Trust")
	File Nos. 33-78960/811-08510

To the Staff of the Commission:

As counsel to the Trust and in accordance with Rule 497(j) under the
Securities Act of 1933, as amended (the "Securities Act"), we hereby
certify the following:

a. the form of prospectus and statement of additional information that
would have been filed under paragraph (c) of Rule 497 under the
Securities Act would not have differed from that contained in the most
recent post-effective amendment to the Trust's registration statement on
Form N-1A; and

b. the text of the most recent post-effective amendment to the Trust's
registration statement was filed with the Commission via EDGAR on
December 23, 2003 and became effective on December 31, 2003.

Kindly direct any questions concerning this filing to the undersigned
personally at (415) 856-7049.

                              Sincerely yours,

                              /s/ Thao H. Ngo
                              Thao H. Ngo
                              Paul, Hastings, Janofsky & Walker LLP
                              55 Second Street
                              San Francisco, California 94105