EXHIBIT 23.2


                  CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     We consent to the incorporation by reference in the Registration
Statement of Matthews International Corporation and Subsidiaries on Form S-8
regarding the 1994 Director Fee Plan, of our report dated November 16, 1994,
on our audits of the consolidated financial statements and financial statement
schedules of Matthews International Corporation and Subsidiaries as of
September 30, 1994 and 1993, and for the years ended September 30, 1994, 1993
and 1992, which report is included in the Company's Annual Report on
Form 10-K.  We also consent to the reference to our firm as "Experts."




                                           COOPERS & LYBRAND L.L.P.



600 Grant Street
Pittsburgh, PA
February 21, 1995