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                                                                    EXHIBIT 5.01

January 5, 2001


Securities and Exchange Commission
450 Fifth Street NW
Washington, D.C. 20549

Subject: Intuit Inc.

Ladies and Gentlemen:

        This opinion is provided in connection with a Form S-8 Registration
Statement (the "Registration Statement") being filed by Intuit Inc. (the
"Company") on or about January 5, 2001. The Registration Statement relates to
the registration of 23,195 of the Company's Common Stock, par value $0.01 per
share (the "Shares"). The Shares are subject to issuance on exercise of options
assumed by the Registrant in connection with its acquisition of EmployeeMatters,
Inc. on December 20, 2000 (the "Intuit Options").

For purposes of this opinion, I have examined copies of (i) the Registration
Statement, (ii) the Certificate of Incorporation of the Company, as amended to
date, (iii) the Bylaws of the Company, as amended to date, (iv) EmployeeMatters,
Inc./eSourceOne, Inc. 1999 Stock Option Plan, and (v) the Agreement and Plan of
Merger By and Among Intuit Inc., Echo Acquisition Corp., EmployeeMatters, Inc.,
Frontline Capital Group, Inc. and certain stockholders named therein pursuant to
which outstanding EmployeeMatters, Inc. options were assumed by the Company and
converted into the Intuit Options. In rendering the opinion expressed herein, I
have assumed the genuineness of all signatures, the authenticity of all
documents, instruments and certificates purporting to be originals, the
conformity with the original documents, instruments and certificates of all
documents, instruments and certificates purporting to be copies, and the legal
capacity to sign of all individuals executing documents, instruments and
certificates. I have also assumed that all Shares will be issued pursuant to the
Intuit Options for a purchase price of not less than $0.01 per share.

Based upon and subject to the foregoing and to the effectiveness of the
Registration Statement, I am of the opinion that the Shares that may be issued
by the Company pursuant to the Intuit Options, when issued and paid for in
accordance with the Intuit Options, will be legally issued, fully paid and
non-assessable.

I hereby consent to the filing of this opinion as an exhibit to the Registration
Statement. In giving this consent, I do not admit thereby that I come within the
category of persons whose consent is required under Section 7 of the Securities
Act of 1933, as amended, or the rules and regulations of the Securities and
Exchange Commission.

Very truly yours,

/s/ VIRGINIA R. COLES

Virginia R. Coles
Assistant General Counsel and Assistant Secretary
Intuit Inc.

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