<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>nsar.txt
<DESCRIPTION>INTERNAL AUDITOR REPORT
<TEXT>
Independent Auditors Report


The Shareholders and Board of Directors of
The China Fund, Inc.

In planning and performing our audit of the financial statements of The China
Fund, Inc. for the year ended October 31, 2003, we considered its internal
control, including control activities for safeguarding securities, in order to
determine our auditing procedures for the purpose of expressing our opinion
on the financial statements and to comply with the requirements of Form N-SAR,
not to provide assurance on internal control.

The management of The China Fund, Inc. is responsible for establishing and
maintaining internal control.  In fulfilling this responsibility, estimates
and judgments by management are required to assess the expected benefits and
related costs of controls.  Generally, controls that are relevant to an audit
pertain to the entitys objective of preparing financial statements for
external purposes that are fairly presented in conformity with accounting
principles generally accepted in the United States of America.  Those controls
include the safeguarding of assets against unauthorized acquisition, use,
or disposition.

Because of inherent limitations in internal control, errors or fraud may occur
and not be detected.  Also, projection of any evaluation of internal control
to future periods is subject to the risks that it may become inadequate because
of changes in conditions or that the effectiveness of the design and
operation may deteriorate.

Our consideration of internal control would not necessarily disclose all
matters in internal control that might be material weaknesses under standards
established by the American Institute of Certified Public Accountants.
A material weakness is a condition in which the design or operation of
one or more of the internal control components does not reduce to a
relatively low level the risk that misstatements caused by error or
fraud in amounts that would be material in relation to the
financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing their
assigned functions.  However, we noted no matters involving internal control
and its operation, including controls for safeguarding securities, that we
consider to be material weaknesses as defined above as of October 31, 2003.

This report is intended solely for the information and use of
management and the Board of Directors of The China Fund, Inc.
and the Securities and Exchange Commission and is not intended
to be and should not be used by anyone other than these specified parties.



Boston, Massachusetts
December 5, 2003
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