EXHIBIT 15.01

April 28, 2004

Flextronics International Ltd.
36 Robinson Road #18-01
City House
Singapore, 068877

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Flextronics International Ltd. and subsidiaries for the
three-month periods ended June 30, 2003 and 2002, the three and six-month
periods ended September 30, 2003 and 2002, and the three and nine-month periods
ended December 31, 2003 and 2002, as indicated in our reports dated July 23,
2003 (August 5, 2003 as to Note M) November 5, 2003, and February 13, 2004;
because we did not perform an audit, we expressed no opinion on that
information.

We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-Q for the quarters ended June 30, 2003, September
30, 2003 and December 31, 2003, are being used in this Registration Statement.

We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933, are not considered a part of the Registration
Statement prepared or certified by an accountant or a reports prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ Deloitte & Touche LLP

San Jose, California