May 2, 2006


VIA EDGAR

Secretary
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

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

Sir or Madam:

     On behalf of Matthews International Funds (the "Registrant")
and pursuant to Rule 497(j) of the Securities Act of 1933 (the
"Securities Act"), as amended, we hereby certify that the prospectus
and statement of additional information that would have been filed
by the Registrant under Rule 497(c) under the Securities Act does
not differ from that contained in Post-Effective Amendment No. 28
to the Registrant's registration statement on Form N-1A as filed
electronically with the Commission on April 28, 2006.

     Please direct any inquiries regarding this filing to the undersigned
at (415) 856-7021.

Sincerely,

/s/ Jessica N. Bentley

Jessica N. Bentley
for PAUL, HASTINGS, JANOFSKY & WALKER LLP