The premise of the HOWARD-ARUNDELL theory is that Matthew HOWARD of Virgina
is identical to Matthew, baptized 19 June 1609 at St. Andrew's, Holborn,
Middlesex, England, son of Thomas ARUNDELL, 1st Baron Arundel of Wardour.
Thomas ARUNDELL was married to Ann PHILIPSON, the widow THOROUGHGOOD/THURGOOD.
Thomas ARUNDELL was the son of Matthew ARUNDELL, and grandson of Sir
Thomas ARUNDELL and wife Margaret HOWARD.  Sir Thomas ARUNDELL was beheaded
by King Henry VIII.  Another premise of the theory was that both the elder 
Matthew and his son Thomas, later 1st Baron of Wardour due to embarrassment
used the HOWARD name of their mother/grandmother while on the European
continent.

Appearing in print as early as 1919, the theory has little foundation, and
was disproved in 1939.1

The burial record of that Matthew was recorded at St. Andrew's Holborn,
Middlesex, England as: "Matthew ARUNDELL, son of Thomas Lo: ARUNDELL out
of Castill Yard in holborne was buried in the Chancell under the Table the
2 June 1620."  (Church of England, Saint Andrew Holborn Parish Register,
Register of Burials, 1556-1623, M.S. 6773/1, unpaginated, entry number 63
for the year, overall entry number 6810, Guildhall, London, England, Family
History Library microfilm 374389, Salt Lake City, Utah)

The burial record alone is enough to invalidate the HOWARD-ARUNDELL theory,
but there are also other flaws in the theory.  No one has ever supplied
evidence that the elder Matthew ARUNDELL or his son Thomas, 1st Baron of
Wardour ever used the HOWARD surname.  There is also evidence that this is
not true.  Thomas ARUNDELL had gone to Europe with an introductory letter
from Queen Elizabeth, in which she referred to him as her "dearest cousin
Thomas Arundel."  While there, due to bravery in battle, the Emporer of
Germany gave him as Thomas ARUNDEL the title of "Count of the Empire." 
See Edward Doran Webb, "Notes by the 12th Lord Arundell of Wardour on the Family
History", (London: Longmans, Green and Co., 1916), 32-41
and 
John PymYeatman, "The Early Genealogical History of the House of Arundel," (London:
Mitchell and Hughes, 1882), 274-277

It is interesting also that some have cited the above book by YEATMAN as
showing how Thomas ARUNDELL went to Europe, changed his name to HOWARD,
and had a son Matthew who faked his death and went to Virginia. The book
contains no such statements.  

YEATMAN does contain statements regarding Thomas ARUNDEL receiving from
Emperor Rudolf the title of Count of the Holy Roman Empire.  Through
improper citations, some researchers have made it appear that the whole
theory is listed in YEATMAN. As listed above YEATMAN does quote from letters
of Queen Elizabeth introducing Thomas ARUNDEL to Emperor Rudolph.  That
also would invalidate parts of the theory that Thomas was operating in
Europe incognito under the HOWARD name.

1. John Bailey Calvert Nicklin, "Matthew Arundel of Wardour Castle
   vs. Mathew Howard of Virginia", Maryland Historical Magazine,
   Vol. XXXIV (March 1939), No. 4, pp. 362-364.