Exhibit 11.1 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS We consent to the incorporation by reference in the Registration Statements of Vivendi Universal S.A. ("Vivendi Universal") listed below of our report dated April 2, 2003 (except with respect to the matters discussed in Note 17, as to which the date is June 27, 2003), with respect to the consolidated financial statements of Vivendi Universal and subsidiaries, which is included in Vivendi Universal's Annual Report on Form 20-F for the year ended December 31, 2002, filed with the Securities and Exchange Commission: SEC Form Filing Date Registration Number -------- ----------- ------------------- S-8 06/06/02 333-72270 S-8 06/04/02 333-89744 S-8 06/04/02 333-89754 S-8 05/06/02 333-87622 S-8 01/31/02 333-81830 S-8 10/26/01 333-72270 S-8 08/29/01 333-64754 S-8 12/11/00 333-51654 S-8 12/11/00 333-48966 S-8 10/05/00 333-47440 F-3/A 06/03/02 333-81578 F-3 01/29/02 333-81578 Paris, France June 27, 2003 /s/ RSM Salustro Reydel /s/ Barbier Frinault & Cie - ----------------------- -------------------------------------------- RSM Salustro Reydel Barbier Frinault & Cie A member firm of Ernst & Young International