Paul, Hastings, Janofsky & Walker LLP

55 Second Street, 24th Floor

San Francisco, California 94105

(415) 856-7007

davidhearth@paulhastings.com

October 29, 2010

Matthews International Funds

dba Matthews Asia Funds

Four Embarcadero Center, Suite 550

San Francisco, California 94111

Re: Matthews International Funds - File Nos. 33-78960 and 811-08510

Ladies and Gentlemen:

We hereby consent to the inclusion of our law firm’s name as counsel to the Registrant, as shown in Post-Effective Amendment No. 42 to the Registrant’s Registration Statement on Form N-1A.

Very truly yours,

/s/ David A. Hearth 

David A. Hearth

for Paul, Hastings, Janofsky & Walker LLP