Exhibit 23.4


November 25, 2003

ANSYS Inc.
275 Technology Drive
Canonsburg, PA 15317

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 ANSYS Inc. and  subsidiaries for the periods ended March 31, 2003
and 2002,  June 30, 2003 and 2002 and  September 30, 2003 and 2002, as indicated
in our  reports  dated  April 28,  2003,  July 18,  2003,  and  October 31, 2003
respectively;  because we did not perform an audit,  we  expressed no opinion on
that information.

We are aware that our  reports  referred to above,  which were  included in your
Quarterly  Reports on Form 10-Q for the quarters ended March 31, 2003,  June 30,
2003 and September 30, 2003, are being used in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the  Securities  Act of  1933,  are 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