<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>2
<FILENAME>auditor.txt
<DESCRIPTION>INDEPENDENT PUBLIC ACCOUNTANT REPORT
<TEXT>

REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM

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

In planning and performing our audit of the financial statements of The
China Fund, Inc. ( the Fund) as of and for the year ended
October 31, 2005, in accordance with the standards of the Public
Company Accounting Oversight Board (United States), we considered
its internal control over financial reporting, including control
activities for safeguarding securities, as a basis for designing our
auditing procedures for the purpose of expressing our opinion on the
financial statements and to comply with the requirements of
Form N-SAR, but not for the purpose of expressing an opinion on
the effectiveness of the Funds internal control over financial reporting.
Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing
and maintaining effective internal control over financial reporting.
In fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and related
costs of controls.  A companys internal control over financial
reporting is a process designed to provide reasonable assurance
regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with
generally accepted accounting principles.  Such internal control
includes policies and procedures that provide reasonable assurance
regarding prevention or timely detection of unauthorized acquisition,
use or disposition of a companys assets that could have a material
effect on the financial statements.

Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.
Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

A control deficiency exists when the design or operation of a
control does not allow management or employees, in the normal
course of performing their assigned functions, to prevent or
detect misstatements on a timely basis. A significant deficiency is
a control deficiency, or combination of control deficiencies,
that adversely affects the companys ability to initiate, authorize,
record, process or report financial data reliably in accordance
with generally accepted accounting principles such that there is
more than a remote likelihood that a misstatement of the
companys annual or interim financial statements that is more
than inconsequential will not be prevented or detected.
A material weakness is a significant deficiency,
or combination of significant deficiencies, that results in more
than a remote likelihood that a material misstatement of
the annual or interim financial statements will not be prevented
or detected.

Our consideration of the Funds internal control over financial
reporting was for the limited purpose described in the
first paragraph and would not necessarily disclose all deficiencies
in internal control that might be significant deficiencies or
material weaknesses under standards established by the Public Company
Accounting Oversight Board (United States).  However, we noted
no deficiencies in the Funds internal control over financial
reporting and its operation, including controls for safeguarding
securities, that we consider to be a material weakness as defined
above as of October 31, 2005.

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.


/s/ Deloitte & Touche LLP

Boston, Massachusetts
December 27, 2005
</TEXT>
</DOCUMENT>
