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, 333-131496 and 333-157132) of
Matthews International Corporation of our report dated November 23, 2009
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
24, 2009