<DOCUMENT>
<TYPE>EX-99.77B ACCT LTTR
<SEQUENCE>5
<FILENAME>ex77b.txt
<TEXT>

PricewaterhouseCoopers LLP
125 High Street
Boston, MA 02110-1707
Telephone (617) 530 5000
Facsimile (617) 530 5001


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, 2005, 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, 2005.

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.



August 19, 2005
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</DOCUMENT>
