<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-11-20</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>15:00:00</finalEffectivenessDispTime>
        <form>N-14</form>
        <filer>
            <cik>0000927413</cik>
            <entityName>WT MUTUAL FUND</entityName>
            <fileNumber>333-146799</fileNumber>
            <seriesClassContractData>
                <merger>
                    <acquiringCik>0000927413</acquiringCik>
                    <acquiringEntityName>WT MUTUAL FUND</acquiringEntityName>
                    <acquiringSeriesId>S000001310</acquiringSeriesId>
                    <acquiringSeriesName>WILMINGTON MULTI-MANAGER LARGE-CAP FUND</acquiringSeriesName>
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                    <acquiringClassContractName>INSTITUTIONAL</acquiringClassContractName>
                    <targetCik>0000927413</targetCik>
                    <targetEntityName>WT MUTUAL FUND</targetEntityName>
                    <targetSeriesId>S000001311</targetSeriesId>
                    <targetSeriesName>WILMINGTON MULTI-MANAGER MID-CAP FUND</targetSeriesName>
                    <targetClassContractId>C000003524</targetClassContractId>
                    <targetClassContractName>INSTITUTIONAL</targetClassContractName>
                </merger>
                <merger>
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                    <acquiringSeriesName>WILMINGTON MULTI-MANAGER LARGE-CAP FUND</acquiringSeriesName>
                    <acquiringClassContractId>C000010729</acquiringClassContractId>
                    <acquiringClassContractName>CLASS A</acquiringClassContractName>
                    <targetCik>0000927413</targetCik>
                    <targetEntityName>WT MUTUAL FUND</targetEntityName>
                    <targetSeriesId>S000001311</targetSeriesId>
                    <targetSeriesName>WILMINGTON MULTI-MANAGER MID-CAP FUND</targetSeriesName>
                    <targetClassContractId>C000010730</targetClassContractId>
                    <targetClassContractName>CLASS A</targetClassContractName>
                </merger>
            </seriesClassContractData>
        </filer>
    </effectiveData>
</edgarSubmission>
