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                                                                    EXHIBIT 23.1






INDEPENDENT ACCOUNTANTS' REPORT

The Board of Directors
The DII Group, Inc.:

We have reviewed the accompanying condensed consolidated balance sheet of The
DII Group, Inc. and subsidiaries (the Company) as of July 4, 1999, and the
related condensed consolidated statements of income and cash flows for the
thirteen weeks and twenty six weeks ended July 4, 1999 and June 28, 1998. These
financial statements are the responsibility of the Company's management.

We conducted our review in accordance with standards established by the American
Institute of Certified Public Accountants. A review of interim financial
information consists principally of applying analytical procedures to financial
data and of making inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit conducted in accordance
with generally accepted auditing standards, the objective of which is the
expression of an opinion regarding the financial statements taken as a whole.
Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should
be made to such condensed consolidated financial statements for them to be in
conformity with generally accepted accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of The DII Group, Inc. and
subsidiaries as of January 3, 1999, and the related consolidated statements of
operations, stockholders' equity, and cash flows for the 53 weeks then ended
(not presented herein); and in our report dated January 28, 1999, (February 18,
1999 as to the redemption of convertible subordinate notes described in Note 6
and September 8, 1999 as to Note 15), we expressed an unqualified opinion on
those consolidated financial statements and included an explanatory paragraph
referring to the restatement discussed in Note 15. In our opinion, the
information set forth in the accompanying condensed consolidated balance sheet
as of January 3, 1999 is fairly stated, in all material respects, in relation to
the consolidated balance sheet from which it has been derived.

As discussed in Note 13, the accompanying condensed consolidated financial
statements for the thirteen week and twenty-six week periods ended June 28, 1998
have been restated.


DELOITTE & TOUCHE LLP

Denver, Colorado

September 8, 1999