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Exhibit 15.2

Report of Independent Registered Public Accounting Firm
on
Financial Statement Schedule

To the Board of Directors and shareholders of Xyratex Ltd:

        Our audit of the consolidated financial statements referred to in our report dated February 28, 2005 appearing in the 2004 Annual Report on form 20-F of Xyratex Ltd also included an audit of the financial statements schedule listed in exhibit number 15.1 of this Form 20-F. In our opinion, the financial statement schedule present fairly, in all material respects, the information set forth therein when read in conjunction with the related consolidated financial statements.

/s/  PRICEWATERHOUSECOOPERS LLP

PricewaterhouseCoopers LLP
Southampton
England
February 28, 2005

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Report of Independent Registered Public Accounting Firm on Financial Statement Schedule