<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>3
<FILENAME>ex77b_kf.txt
<DESCRIPTION>CONTROL LETTER
<TEXT>
Report of Independent Registered Public Accounting Firm

To the Board of Directors and the Shareholders of The Korea Fund, Inc.:

In planning and performing our audit of the financial statements of The
Korea Fund, Inc. (the "Fund"), for the year ended June 30, 2004, 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 Fund 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 entity's objective of
preparing financial statements for external purposes that are fairly
presented in conformity with generally accepted accounting principles
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 risk that controls
may become inadequate because of changes in conditions or that the
effectiveness of their 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 Public Company Accounting Oversight Board
(United States).  A material weakness, for the purpose of this report,
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 June 30, 2004.

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



PricewaterhouseCoopers LLP
August 18, 2004

</TEXT>
</DOCUMENT>
