EXHIBIT 23








                        CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the Registration Statements on
Forms S-8 (Registration Nos. 2-48760, 33-57793, 33-57795 and 33-57797) of
Matthews International Corporation, of our report dated November 18, 1996, on
our audits of the consolidated financial statements of Matthews International
Corporation and subsidiaries as of September 30, 1996 and 1995, and for the
years ended September 30, 1996, 1995 and 1994, which report is included in this
Annual Report on Form 10-K.






                                                   COOPERS & LYBRAND L.L.P.




Pittsburgh, Pennsylvania
December 20, 1996