EXHIBIT EX-99.i



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                      Paul, Hastings, Janofsky & Walker LLP
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                                                  November 27, 2001



Matthews International Capital Management, LLC
456 Montgomery Street, Suite 1200
San Francisco, California 94104-1245

Re:  Matthews Asian Funds (the "Registrant")

Ladies and Gentlemen:

     We hereby consent to the continued use in the Registrant's Registration
Statement, until its withdrawal, of our opinion (the "Prior Opinion") respecting
the legality of the shares of beneficial interest for the following series of
Matthews Asian Funds: Matthews Growth and Income Fund, Matthews Asian Technology
Fund, Matthews China Fund (formerly named Matthews Dragon Century China Fund),
Matthews Japan Fund, Matthews Korea Fund and Matthews Pacific Tiger Fund.

     The Prior Opinion was filed as an exhibit to Post-Effective Amendment No.
13 filed with the Securities and Exchange Commission on December 20, 1999.

                                         Very truly yours,


                                         Paul, Hastings, Janofsky & Walker LLP