EXHIBIT 23.1

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



The Board of Directors
Solectron Corporation:


We consent to the incorporation by reference in the registration statements
(Nos. 333-69443, 333-46304, 333-46300, 333-40176, 333-34494, 333-92269,
333-75865, 333-85949, 333-89035, 333-75813, 333-24293, 333-02523, 333-17643,
333-56220, 333-56464, 333-60684, 333-64454, 333-69182, 333-73238, 333-74946,
333-84066, 333-96823, 033-58580, 333-46686, 033-57575, 033-75270, 033-33461,
033-58210, 333-83297, 333-02945, 333-15983, 333-49206, 333-84070, 333-102534,
333-102535, 333-107127 and 333-114447) on Forms S-3, S-4, and S-8 of Solectron
Corporation of our report dated October 18, 2004, with respect to the
consolidated balance sheets of Solectron Corporation and subsidiaries as of
August 31, 2004 and 2003, and the related consolidated statements of operations,
stockholders' equity, comprehensive loss, and cash flows for each of the years
in the three-year period ended August 31, 2004, and the related financial
statement schedule, which report appears in the August 31, 2004 annual report on
Form 10-K of Solectron Corporation.

Our report, dated October 18, 2004, contains an explanatory paragraph stating
that effective as of September 1, 2001, the Company adopted the provisions of
Statement of Financial Accounting Standards No. 142, "Goodwill and Other
Intangible Assets."


/s/ KPMG LLP

Mountain View, California
November 3, 2004