Exhibit 15.1

Our ref ELB/604835/2733219v1

The9 Limited
Building No.3, 690 Bibo Road
Zhang Jiang Hi-Tech Park
Pudong New Area, Pudong
Shanghai 201203, People’s Republic of China

30 June 2008

Dear Sirs,

RE: The9 Limited (the “Company”)

We consent to the reference to our firm under the heading “Taxation” in the Company’s Annual Report on Form 20-F for the year ended December 31, 2007, which will be filed with the Securities and Exchange Commission in the month of June 2008.

Yours faithfully

/s/ Maples and Calder

Maples and Calder