Exhibit 15.02


November 11, 2002

Flextronics International Ltd.
36 Robinson Road #18-01
City House
Singapore, 068877

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Flextronics International Ltd. and subsidiaries for the three and
six month periods ended September 30, 2002, as indicated in our report dated
October 18, 2002; because we did not perform an audit, we expressed no opinion
on that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the quarter ended September 30, 2002, is
incorporated by reference in Registration Statements on Form S-8 Nos. 333-42255,
333-71049, 333-95189, 333-34016, 333-34698, 333-46166, 333-55528, 333-55850,
333-57680, 333-60270, 333-69452 and 333-75526 and on Form S-3 Nos. 333-87139,
333-87601, 333-94941, 333-41646, 333-46200, 333-46770, 333-55530, 333-56230,
333-60968, 333-68238 and 333-70492.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of the Registration
Statement prepared or certified by an accountant or a report prepared or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/ DELOITTE & TOUCHE LLP
San Jose, California