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EXHIBIT 23.4
October 11, 2000
The Board of Directors,
Wipro Limited
76P and 80P
Doddakannahalli Village
Sarjapur Road
Bangalore 560 035
Dear Sirs,
We have verified the attached financial data of Wipro Limited for the years
ended March 31, 1996, March 31, 1997, March 31, 1998, March 31, 1999 and March
31, 2000. We confirm that the said data has been compiled from unconsolidated
Balance Sheet and Revenue accounts of the Company for the respective years,
prepared in accordance with the Generally Accepted Accounting Principles in
India. It may be noted that the said data, itself, should not be construed as
complete financial statements for the respective years. Further, we give our
consent to use this summary financial data as a part of the Registration
Statement on Form F-1 of Wipro Limited, for the purpose of proposed American
Depository Receipts offering.
Thank you,
Yours faithfully,
For N. M. Raiji & Co.
Chartered Accountants
/s/ J.M. Gandhi
J.M. Gandhi
Partner
