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                                                                   EXHIBIT 23.02

                         [LETTERHEAD OF MOORE STEPHENS]

Our Reference: 85/25725

18 January 2000

Flextronics International Limited,
2241 Fortune Drive,
San Jose,
CA 95131,
USA,

FLEXTRONICS INTERNATIONAL LIMITED
FORM S-4

As independent public accountants, we hereby consent to the use of our reports
(and all references to our Firm) included in or made a part of the above noted
registration statement.

/s/  Moore Stephens
Moore Stephens