no matter what 只能引导状语从句,不能句首引导名词性从句（例如主语从句,宾语从句） 而whatever 既可以引导状语从句,又可以引导名词性从句,用途较广. 例1：No matter what you say is of no importance now.(错) Whatever you say is of no importance now.(对) 例2：No matter what happened ,he would not mind. Whatever happened ,he would not mind.
