CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We
hereby
consent to the incorporation by reference in the Registration Statement on
Forms
S-8 (No. 2-48760, 33-57793, 33-57795, 33-57797 and 333-83731) of Matthews
International Corporation of our reports dated December 2, 2005 relating
to the
financial statements, financial statement schedule, management’s assessment of
the effectiveness of internal control over financial reporting and the
effectiveness of internal control over financial reporting, which appear
in this
Form 10-K.
PricewaterhouseCoopers
LLP
Pittsburgh,
Pennsylvania
December
14, 2005