-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 C/HK79DFCt3qtuneoPRE94CIFoDHIjJxdbpY9XQrYoRgZq0sBwxE0+0mNsxBhK2t
 w82RKsN/447bS4AeoDHYlw==

<SEC-DOCUMENT>0001050269-07-000005.txt : 20070412
<SEC-HEADER>0001050269-07-000005.hdr.sgml : 20070412
<ACCEPTANCE-DATETIME>20070412120748
ACCESSION NUMBER:		0001050269-07-000005
CONFORMED SUBMISSION TYPE:	40-17F2
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070412
DATE AS OF CHANGE:		20070412
EFFECTIVENESS DATE:		20070412

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA FUND INC
		CENTRAL INDEX KEY:			0000845379
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		40-17F2
		SEC ACT:		1940 Act
		SEC FILE NUMBER:	811-05749
		FILM NUMBER:		07762972

	BUSINESS ADDRESS:	
		STREET 1:		225 FRANKLIN ST
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		6176622965

	MAIL ADDRESS:	
		STREET 1:		225 FRANKLIN ST
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA FUND INC
		CENTRAL INDEX KEY:			0000845379
		STANDARD INDUSTRIAL CLASSIFICATION:	UNKNOWN SIC - 0000 [0000]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1031

	FILING VALUES:
		FORM TYPE:		40-17F2

	BUSINESS ADDRESS:	
		STREET 1:		225 FRANKLIN ST
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
		BUSINESS PHONE:		6176622965

	MAIL ADDRESS:	
		STREET 1:		225 FRANKLIN ST
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
</SEC-HEADER>
<DOCUMENT>
<TYPE>40-17F2
<SEQUENCE>1
<FILENAME>chinafd063005aud.txt
<DESCRIPTION>AUDIT REPORT
<TEXT>
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
                                             -----------------------------
FORM N-17f-2                                        OMB Approval
                                             -----------------------------
Certificate of Accounting of Securities and  OMB Number:         3235-0360
Similar Investments in the Custody           Expires:        July 31, 2009
of Management Investment Companies           Estimate average burden hours
                                               per response . . . . .  1.0

Pursuant to Rule 17f-2 [17 CFR 270.17f-2]    -----------------------------

- -----------------------------------------------------------------------------
1. Investment Company Act File Number:        Date examination completed:

811-05749	                              March 20, 2007

- -----------------------------------------------------------------------------
2. State Identification Number:

AL             AK             AZ             AR             CA           CO
CT             DE             DC             FL             GA           HI
ID             IL             IN             IA             KS           KY
LA             ME             MD             MA             MI           MN
MS             MO             MT             NE             NV           NH
NJ             NM             NY             NC             ND           OH
OK             OR             PA             RI             SC           SD
TN             TX             UT             VT             VA           WA
WV             WI             WY             PUERTO RICO
Other (specify):

- -----------------------------------------------------------------------------

3. Exact name of investment company as specified in registration statement:

The China Fund, Inc.
- -----------------------------------------------------------------------------
4. Address of principal executive office (number,street,city,state,zip code):

225 Franklin Street, Boston, MA  02110

- -----------------------------------------------------------------------------
INSTRUCTIONS

This Form must be completed by investment companies that have custody of
securities or similar investments.

INVESTMENT COMPANY

1.  All items must be completed by the investment company.

2.  Give this Form to the independent public accountant who, in compliance
with Rule 17f-2 under the Act and applicable state law, examines securities
and similar investments in the custody of the investment company.










REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors
The China Fund, Inc.

We have examined management's assertion included in the accompanying
Management Statement Regarding Compliance With Certain Provisions of the
Investment Company Act of 1940 that The China Fund, Inc. (the "Fund")
complied with the requirements of subsections (b) and (c) of Rule 17f-2
under the Investment Company Act of 1940 (the "Act") as of June 30, 2005.
Management is responsible for the Fund's compliance with those
requirements.  Our responsibility is to express an opinion on management's
assertion about the Fund's compliance based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants, as
adopted by the Public Company Accounting Oversight Board (United States)
and, accordingly, included examining, on a test basis, evidence about the
Fund's compliance with those requirements and performing such other
procedures as we considered necessary in the circumstances.  Included among
our procedures were the following tests performed as of June 30, 2005, and
with respect to agreement of security purchases and sales, for the period
from October 31, 2004 through June 30, 2005:

1.  Confirmation of all securities held by the Depository Trust Company,
Euroclear and Sub-custodians in book entry form;

2.  Confirmation of direct investment with the investee;

3.  Reconciliation of all such securities to the books and records of the
Fund and State Street Corporation ("SSC"), the Fund's fund accountant and
custodian; and

4.  Agreement of 5 security purchases and 5 security sales or maturities
from the books and records of the Fund to trade authorizations provided by
SSC.

We believe that our examination provides a reasonable basis for our
opinion.  Our examination does not provide a legal determination on the
Fund's compliance with specified requirements.

In our opinion, management's assertion that The China Fund, Inc. complied
with the requirements of subsections (b) and (c) of Rule 17f-2 of the
Investment Company Act of 1940 as of June 30, 2005 with respect to
securities reflected in the investment accounts of the Fund is fairly
stated, in all material respects.

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



DELOITTE & TOUCHE LLP
Boston, MA

March 20, 2007








Management Statement Regarding Compliance With Certain Provisions of the
Investment Company Act of 1940


We, as members of management of The China Fund, Inc. (the "Fund"), are
responsible for complying with the requirements of subsections (b) and (c)
of rule 17f-2, "Custody of Investments by Registered Management Investment
Companies," of the Investment Company Act of 1940.  We are also responsible
for establishing and maintaining effective internal controls over
compliance with those requirements.  We have performed an evaluation of the
Fund's compliance with the requirements of subsections (b) and (c) of rule
17f-2 as of June 30, 2005, and from October 31, 2004 through June 30, 2005.

Based on this evaluation, we assert that the Fund was in compliance with
the requirements of subsections (b) and (c) of rule 17f-2 of the Investment
Company Act of 1940 as of June 30, 2005, and from October 31, 2004, through
June 30, 2005, with respect to securities reflected in the investment
accounts of the Fund.

The China Fund, Inc.

By:


Gary French
President

Date: March 20, 2007
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
