1
                                                                    EXHIBIT 23.1


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


         As independent public accountants, we hereby consent to the
incorporation by reference of our report dated November 15, 2000 included in
Flextronics International Ltd.'s Form 8-K filed on January 29, 2001 and to all
references to our Firm included in this registration statement. Our report dated
April 18, 2000 included in Flextronics International Ltd.'s Form 10-K, our
reports dated April 18, 2000 included in Flextronics International Ltd.'s Forms
8-K filed on June 13, 2000 and September 20, 2000, and our report dated
September 15, 2000 included in Flextronics International Ltd.'s Form 8-K filed
on September 20, 2000 for the year ended March 31, 2000 are no longer
appropriate since restated financial statements have been presented giving
effect to a business combination accounted for as a pooling-of-interests.

/s/ Arthur Andersen LLP

Arthur Andersen LLP

San Jose, California
May 3, 2001