EX-99.(N)(1) 19 file016.htm LETTER OF CONSENT

                                                                   EXHIBIT(n)(1)


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



To the Board of Directors of
The China Fund, Inc.



We consent to the use of our report, dated December 10, 2004, incorporated by
reference in this registration statement on Form N-2 and to the references to
our firm under the captions "FINANCIAL HIGHLIGHTS" and "EXPERTS" in the
prospectus.



/s/ KPMG LLP


KPMG LLP
Boston, Massachusetts
April 27, 2005