Flex (FLEX) S-4 Registration of securities issued in business combination transactions

Exhibit 23.01

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-4 of our reports dated May 30, 2006, relating to the financial statements and financial statement schedule of Flextronics International Limited, and management’s report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of Flextronics International Limited for the year ended March 31, 2006 and to the reference to us under the heading “Experts” in the Prospectus, which is part of this Registration Statement.

/s/ DELOITTE & TOUCHE LLP

San Jose, California
September 28, 2006