Exhibit 15.1

Our ref
Direct tel
Email   RJT/302152/2628244v2
+ 852 2971 3008
greg.knowles@maplesandcalder.com

Baidu.com, Inc.
12/F, Ideal International Plaza
No.58 West-North 4^th Ring
Beijing, PRC 100080

2 June 2008

Dear Sirs

Re: Baidu.com, Inc.

We consent to the reference to our firm under the headings “Item 10.E— Additional Information—Taxation” and “Item 10.H— Additional Information— Documents on Display” in Baidu.com, Inc.’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