EXHIBIT 23.01

February  13, 2004

Flextronics International Ltd.
36 Robinson Road #18-01
City House
Singapore, 068877

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Flextronics International Ltd. and subsidiaries for the
three-month and nine-month periods ended December 31, 2003 and 2002, as
indicated in our report dated February 13, 2004; because we did not perform an
audit, we expressed no opinion on that information.

We are aware that our report referred to above, which are included in your
Quarterly Reports on Form 10-Q for the quarter ended December 31, 2003 is
incorporated by reference in Registration Statements on Form S-8 Nos. 333-46166,
333-55528, 333-55850, 333-57680, 333-60270, 333-69452, 333-75526, 333-101327,
333-103189, and 333-110430 and on Form S-3 Nos. 333-41646, 333-46200, 333-46770,
333-55530, 333-56230, 333-60968, 333-68238, 333-70492, 333-89944, and
333-109542.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP

San Jose, California