EXHIBIT 23.03
                         CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in this Registration Statement of
Flextronics International Ltd. and subsidiaries (the Company) on Form S-4 of our
report dated April 21, 2003 (May 5, 2003 as to Note 13) relating to the
consolidated financial statements of the Company for the year ended March 31,
2003, appearing in the Annual Report on Form 10-K of the Company for the year
ended March 31, 2003 and to the reference to us under the heading "Experts" and
the Selected Financial Data in the Prospectus, which is part of this
Registration Statement.


Deloitte & Touche LLP

San Jose, California
August 4, 2003