EXHIBIT 23.01

August 4, 2004

Flextronics International Ltd.
One Marina Boulevard, #28-00
Singapore 018989

We have made a review, in accordance with standards of the Public Company
Accounting Oversight Board (United States), of the unaudited interim financial
information of Flextronics International Ltd. and subsidiaries for the
three-month periods ended June 30, 2004 and 2003, as indicated in our report
dated August 4, 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 is included in your
Quarterly Report on Form 10-Q for the quarter ended June 30, 2004 is
incorporated by reference in Registration Statement Nos. 333-46166, 333-55528,
333-55850, 333-57680, 333-60270, 333-69452, 333-75526, 333-101327, 333-103189,
and 333-110430 on Form S-8 and Nos. 333-41646, 333-46200, 333-46770, 333-55530,
333-56230, 333-60968, 333-68238, 333-70492, 333-89944, 333-109542 and 333-114970
on Form S-3.

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

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