Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING
FIRM
We
hereby
consent to the incorporation by reference in the Registration Statement on
Form
S-8 (Nos. 33-57793, 33-57795, 33-57797, 333-83731 and 333-131496) of Matthews
International Corporation of our report dated November 21, 2007 relating to
the
financial statements, financial statement schedule, and the effectiveness of
internal control over financial reporting, which appears in this Form
10-K.
/s/
PricewaterhouseCoopers LLP
Pittsburgh,
Pennsylvania
November
27, 2007