QuickLinks -- Click here to rapidly navigate through this document
Report of Independent Registered Public Accounting Firm
on
Financial Statement Schedule
To the Board of Directors and shareholders of Xyratex Ltd:
Our audit of the consolidated financial statements referred to in our report dated February 21, 2006 appearing in the 2005 Annual Report on form 20-F of Xyratex Ltd is also included an audit of the financial statements schedule listed in exhibit number 15.2 of this Form 20-F. In our opinion, the financial statement schedule present fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.
| /s/ PRICEWATERHOUSECOOPERS LLP PricewaterhouseCoopers LLP Southampton England February 21, 2006 |
Report of Independent Registered Public Accounting Firm on Financial Statement Schedule