Exhibit 15.2

June 2, 2008

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

Dear Sirs,

     We consent to the reference to our firm under the headings “Regulation” and “Organizational Structure” 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/  Hawkhigh Law Firm

Hawkhigh Law Firm