Exhibit 23.1
We consent to the incorporation by reference in this Post-Effective Amendment No. 1 to Registration Statement No. 333-102077 of NII Holdings, Inc. and subsidiaries on Form S-3 to Form S-1 of our report dated March 7, 2003 (which expresses an unqualified opinion and includes explanatory paragraphs referring to NII Holdings, Inc.’s reorganization under Chapter 11 of the United States Bankruptcy Code in 2002, the adoption of AICPA Statement of Position 90-7, “Financial Reporting for Entities in Reorganization under the Bankruptcy Code,” in 2002, the adoption of Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements,” in 2000, the adoption of Statement of Financial Accounting Standards No. 142, “Goodwill and Other Intangible Assets,” on January 1, 2002 and the adoption of Emerging Issues Task Force Issue 00-21, “Accounting for Revenue Arrangements with Multiple Deliverables,” on November 1, 2002), appearing in the Annual Report on Form 10-K of NII Holdings, Inc. and subsidiaries for the year ended December 31, 2002.
Deloitte & Touche LLP
McLean, Virginia
February 18, 2003
