EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Nos. 333-141049 and 2-76939 of Smith International, Inc., on Form S-8 of our report dated June 27, 2008, appearing in this Annual Report on Form 11-K of Wilson 401(k) Retirement Plan for the year ended December 31, 2007.

DELOITTE & TOUCHE LLP

Houston, Texas
June 27, 2008

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