  We prove that Kendall's Rank correlation matrix converges to the
Mar\v{c}enko-Pastur law, under the assumption that the observations are i.i.d
random vectors $X_1$, $\dots$, $X_n$ with components that are independent and
absolutely continuous with respect to the Lebesgue measure. This is the first
result on the empirical spectral distribution of a multivariate $U$-statistic.
