<DOCUMENT>
<TYPE>EX-99.77K CHNG ACCNT
<SEQUENCE>5
<FILENAME>sub77k.txt
<DESCRIPTION>CHANGE IN ACCOUNTANTS
<TEXT>




October 23, 2001

Ms. Ann L. Kennedy, Partner
PricewaterhouseCoopers LLP
160 Federal Street
Boston, Massachusetts  02110


Dear Ms. Kennedy:

A Special Meeting of the Board of the Directors of The Taiwan Fund, Inc.
(1940 Act SEC File No: 811-04893 and 1933 Act SEC File No: 333-02697)
was held on July 12, 2001 to consider, and vote, on the recommendations
of the Audit Committee held on that date to accept the resignation of
PricewaterhouseCoopers LLP as the independent accountants for the Fund
effective immediately. In accordance with the requirements of Item 77K
of Regulation S-K, please provide us with a letter from your firm
addressed to the Securities and Exchange Commission stating your
agreement with the following:

1.	Effective July 12, 2001, the Board of Directors of The Taiwan Fund,
Inc.voted to accept the resignation of PricewaterhouseCoopers LLP as
the Fund's independent accountants.  The Funds' Audit Committee
recommended this action on July 12, 2001.

2.	PricewaterhouseCoopers LLP's reports on the Funds' financial
statements for fiscal years ended in 2000 and 1999 did not contain an
adverse opinion or a disclaimer of opinion, nor were such reports
qualified or modified as to uncertainty, audit scope or accounting
principles.

3.	During the Fund's fiscal years ended in 2000 and 1999, and through
July 12, 2001, there were no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction
of PricewaterhouseCoopers LLP, would have caused it to make reference
to the subject matter of the disagreement in its report on the
financial statements for such years.


A copy of your letter will be filed with the Securities and Exchange
Commission along with this letter as an exhibit to the Fund's next Form
N-SAR (in accordance with Sub-Item 77K of Form N-SAR).

Sincerely,


Haichi Vicki Hau
Secretary and Treasurer of The Taiwan Fund, Inc.



</TEXT>
</DOCUMENT>
