Exhibit 23.1


                         CONSENT OF INDEPENDENT AUDITORS

The Board of Directors
Solectron Corporation:


We consent to incorporation herein by reference of our report dated September
17, 2001, relating to the consolidated balance sheets of Solectron Corporation
and subsidiaries as of August 31, 2001 and 2000, and the related consolidated
statements of operations, stockholders' equity, comprehensive income (loss), and
cash flows for each of the years in the three-year period ended August 31, 2001,
and the related schedule, which report appears in the August 31, 2001, annual
report on Form 10-K of Solectron Corporation, and to the reference to our firm
under the heading "Experts" in the prospectus.

/s/ KPMG LLP

Mountain View, California
November 30, 2001