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                                                                 EXHIBIT 16.1

                           [ERNST & YOUNG LETTERHEAD]


14 August 1997



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




Dear Gentlemen:

                             EXHIBIT 1 TO FORM 8-K


We have read Item 4 of Form 8-K dated August 11, 1997, of Flextronics
International Ltd. and are in agreement with the statements contained in the
third and fourth sentences of the first paragraph and in the second and third
paragraphs on page 2 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.


Yours faithfully

/s/ Ernst & Young

Ernst & Young