EXHIBIT 23.1


                         [LATHAM & WATKINS LETTERHEAD]


                               September 21, 1999






          Re:  Satyam Limited, Registration Statement on Form F-1 (the
               "Registration Statement")
                             -----------


     We hereby consent to the reference to our firm under the caption "Legal
     Matters" in the prospectus included as a part of the Registration Statement
     and any amendments thereto.

                           /s/  LATHAM & WATKINS

                                 LATHAM & WATKINS
                                 Attorneys at Law