EXHIBIT 31.02

                                 CERTIFICATION

I, Robert R.B. Dykes, certify that:

     1.   I have reviewed this quarterly report on Form 10-Q/A of Flextronics
          International Ltd.; and

     2.   Based on my knowledge, this quarterly report does not contain any
          untrue statement of a material fact or omit to state a material fact
          necessary to make the statements made, in light of the circumstances
          under which such statements were made, not misleading with respect to
          the period covered by this report.

Date: September 3, 2004

/s/ Robert R.B. Dykes
_____________________________________
Robert R.B. Dykes
President, Systems Group
and Chief Financial Officer
(Principal Accounting Officers)