Data association across frames is at the core of Multiple Object Tracking (MOT) task. This problem is usually solved by a traditional graph-based optimization or directly learned via deep learning. Despite their popularity, we find some points worth studying in current paradigm: 1) Existing methods mostly ignore the context information among tracklets and intra-frame detections, which makes the tracker hard to survive in challenging cases like severe occlusion. 2) The end-to-end association methods solely rely on the data fitting power of deep neural networks, while they hardly utilize the advantage of optimization-based assignment methods. 3) The graph-based optimization methods mostly utilize a separate neural network to extract features, which brings the inconsistency between training and inference. Therefore, in this paper we propose a novel learnable graph matching method to address these issues. Briefly speaking, we model the relationships between tracklets and the intra-frame detections as a general undirected graph. Then the association problem turns into a general graph matching between tracklet graph and detection graph. Furthermore, to make the optimization end-to-end differentiable, we relax the original graph matching into continuous quadratic programming and then incorporate the training of it into a deep graph network with the help of the implicit function theorem. Lastly, our method GMTracker, achieves state-of-the-art performance on several standard MOT datasets.