<PAGE> 1
EXHIBIT 23.1
CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS
As independent public accountants, we hereby consent to the use of our
report dated April 18, 2000 included in Flextronics International Ltd's Form 8-K
filed on September 20, 2000 and our report dated September 15, 2000 included in
Flextronics International Ltd's Form 8-K filed on September 20, 2000 and to all
references to our Firm included in this registration statement. Our reports
dated April 18, 2000 included in Flextronics International Ltd's Form 10-K and
Form 8-K filed on June 13, 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.
Arthur Andersen LLP
San Jose, California
November 16, 2000
