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                                                                     Exhibit 5.1

    Ian Stone                                                     IS/to/124151-1
    Associate
Company Department

                                                                    18 July 2001

Accenture Ltd
Cedar House
41 Cedar Avenue
Hamilton HM 11
Bermuda


Dear Sirs

Accenture Ltd (the "Company")
-----------------------------

We have acted as legal counsel in Bermuda to the Company and this opinion as to
Bermuda law is addressed to you in connection with the filing by the Company
with the Securities and Exchange Commission under the Securities Act of 1933, as
amended, of a registration statement on Form S-8 (the "Registration Statement")
in relation to a total of 450,000,000 class A common shares of the Company of
par value US$0.0000225 each ("Class A Common Shares") which may be issued in
accordance with the Accenture Ltd 2001 Share Incentive Plan ("SIP") and the
Accenture Ltd 2001 Employee Share Purchase Plan ("ESPP").  Up to 375,000,000
Class A Common Shares may be issued pursuant to the SIP and up to 75,000,000
Class A Common Shares may be issued pursuant to the ESPP.

For the purposes of this opinion we have examined and relied upon the documents
listed (which, in some cases, are also defined) in the Schedule to this opinion
(the "Documents").

Assumptions
-----------

In stating our opinion we have assumed:-

(a)  the authenticity, accuracy and completeness of all Documents submitted to
     us as originals and the conformity to authentic original Documents of all
     Documents submitted to us as certified, conformed, notarised or photostatic
     copies;

(b)  the genuineness of all signatures on the Documents;

(c)  the authority, capacity and power of natural persons signing the Documents;

(d)  that any factual statements made in any of the Documents are true, accurate
     and complete;
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(e)  that any awards under either of the Plans relevant to this opinion
     ("Awards") will constitute, the legal, valid and binding obligations of
     each of the parties thereto, other than the Company;

(f)  that the Plans and any Awards relevant to this opinion will effect, and
     will constitute legal, valid and binding obligations of each of the parties
     thereto, enforceable in accordance with their terms, under the laws of the
     State of New York, United States of America, by which they are or will be
     governed;

(g)  that the Plans and any Awards relevant to this opinion are in the proper
     legal form to be admissible in evidence and enforced in the courts of New
     York and in accordance with their terms, under the laws of New York by
     which they are expressed to be or will be governed;

(h)  that the Resolutions are in full force and effect and have not been
     rescinded, either in whole or in part, and accurately record (in the case
     of directors' resolutions) the resolutions adopted by all of the directors
     of the Company as unanimous written resolutions of the directors of the
     Company and (in the case of shareholders' resolutions) the resolutions
     passed by the sole shareholder of the Company in a meeting which was duly
     convened and at which a duly constituted quorum was present and voting
     throughout;

(i)  that each director of the Company, when the board of directors of the
     Company (the "Board") passed the Resolutions which are directors'
     resolutions, discharged his fiduciary duty owed to the Company and acted
     honestly and in good faith with a view to the best interests of the
     Company;

(j)  that the Company has entered into its obligations under each of the Plans
     in good faith for the purpose of carrying on its business and that, at the
     time it did so, there were reasonable grounds for believing that the
     transactions contemplated by each of the Plans would benefit the Company;

(k)  that, at the time of issue by the compensation committee of the Board (the
     "Committee") of any Award under the Plans, or of Class A Common Shares
     pursuant to such Awards, relevant to this opinion, the Committee has been
     duly constituted and remains a duly constituted committee of the board of
     directors of the Company having the necessary powers and authorities to
     issue Awards and Class A Common Shares pursuant to Awards;

(l)  that the approval of the issue of any Awards and of any Class A Common
     Shares under Awards pursuant to either of the Plans is duly made either at
     a duly convened and quorate meeting of the Board, or, at a duly convened
     and quorate meeting of the Committee in a manner complying with the terms
     of its
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     constitution then in force and within the authority then given to the
     Committee by the board of directors of the Company;

(m)  that when the issue of any Class A Common Shares under either of the Plans
     is authorised, the issue price will not be less than the par value of the
     Class A Common Shares and the Company will have sufficient authorised share
     capital to effect the issue and will continue to hold the necessary consent
     from the Bermuda Monetary Authority for such share issue;

(n)  that, if new Class A Common Shares are paid for, upon the exercise of an
     Award, by the transfer by the allottee of Class A Common Shares to the
     Company, the payment of the purchase price in that manner is duly effected
     as a purchase of own shares by the Company in accordance with section 42A
     of the Companies Act 1981 of Bermuda;

(o)  that, if new Class A Common Shares are issued by the Company pursuant to
     either of the Plans on the terms of an Award which does not require the
     allottee to pay to the Company a cash subscription price for the Class A
     Common Shares, the Company receives in any event a transfer to it of assets
     from the allottee with a fair value at least equivalent to the aggregate
     par value of the Class A Common Shares issued to him pursuant to that
     Award;

(p)  that the records which were the subject of the search made on 16 July 2001
     of the Register of Companies at the office of the Registrar of Companies
     referred to in paragraph 8 of the Schedule to this opinion were complete
     and accurate at the time of such search and disclosed all information which
     is material for the purposes of this opinion and such information has not
     since such date been materially altered; and

(q)  that the records which were the subject of the search made on 16 July 2001
     in the Supreme Court Causes Book at the Registry of the Supreme Court
     referred to in paragraph 8 of the Schedule to this opinion were complete
     and accurate at the time of such search and disclosed all information which
     is material for the purposes of this opinion and such information has not
     since such date been materially altered.


Opinion
-------

Based upon and subject to the foregoing and subject to the reservations set out
below and to any matters not disclosed to us, we are of the opinion that, when
duly issued and allotted by the Board or by the Committee pursuant to Awards and
when fully paid for pursuant to and in accordance with the terms of the
respective Plans, as contemplated by the respective Plans, the new Class A
Common Shares will be validly issued, fully-paid and non-assessable shares of
the Company.
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Reservations
------------

We have the following reservations:-

(a)  We express no opinion as to any law other than Bermuda law and none of the
     opinions expressed herein relates to compliance with or matters governed by
     the laws of any jurisdiction except Bermuda.  This opinion is limited to
     Bermuda law as applied by the Courts of Bermuda at the date hereof.

(b)  Any reference in this opinion to shares being "non-assessable" shall mean,
     in relation to fully-paid shares of the Company and subject to any contrary
     provision in any agreement in writing between the Company and the holder of
     the shares, that  no shareholder shall be obliged to contribute further
     amounts to the capital of the Company, either in order to complete payment
     for their shares, to satisfy claims of creditors of the Company, or
     otherwise; and no shareholder shall be bound by an alteration of the
     memorandum of  continuance or bye-laws of the Company after the date on
     which he became a shareholder, if and so far as the alteration requires him
     to take, or subscribe for additional shares, or in any way increases his
     liability to contribute to the share capital of, or otherwise to pay money
     to, the Company.

(c)  In order to issue this opinion we have carried out the searches as referred
     to in paragraph 8 of the Schedule and have not enquired as to whether there
     has been any change since the date of such search.

(d)  We have relied upon the statements made in the certificate referred to in
     paragraph 6 of the Schedule.  We have made no independent verification of
     the matters referred to in the certificate and we qualify this opinion to
     the extent that the statements made in the certificate are not accurate in
     any respect.

Disclosure
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This opinion is addressed to you in connection with the filing with the US
Securities and Exchange Commission of the Registration Statement and is not to
be made available to, or relied on by any other person or entity, or for any
other purpose, without our prior written consent.  We consent to the filing of
this opinion as an exhibit to the Registration Statement by the Company.

This opinion is addressed to you solely for your benefit and is neither to be
transmitted to any other person, nor relied upon by any other person or for any
other purpose nor quoted or referred to in any public document nor filed with
any governmental agency or person, without our prior written consent, except as
stated in the preceding paragraph or as may be required by law or regulatory
authority.  Further, this opinion speaks as of its date and is strictly limited
to the matters stated herein and we assume no obligation to
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review or update this opinion if applicable laws or the existing facts or
circumstances should change.

This opinion is governed by and is to be construed in accordance with Bermuda
law.  It is given on the basis that it will not give rise to any legal
proceedings with respect thereto in any jurisdiction other than Bermuda.



Yours faithfully

/s/ Appleby Spurling & Kempe

Appleby Spurling & Kempe
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                                    SCHEDULE
                                    --------


1.   An electronic copy of the Registration Statement (excluding the exhibits
     and excluding the documents incorporated by reference).

2.   An electronic copy of the SIP.

3.   An electronic copy of the ESPP.

     (the SIP and the ESPP are together referred to as the "Plans").

4.   Certified copies of resolutions:-

     4.1  passed by the board of directors of the Company on 5 June 2001
          (subject to shareholder approval);

     4.2  passed by the board of directors of the Company on 2 July 2001; and

     4.3  passed by the sole shareholder of the Company on 6 June 2001.

     (together, the "Resolutions").

5.   Certified copies of the certificate of continuance, memorandum of
     continuance and bye-laws of the Company (together, the "Constitutional
     Documents").

6.   An officer's certificate dated 16 July 2001 and signed by Debra Randall  as
     secretary of the Company confirming the authorised and issued share capital
     of the Company as at that date.

7.   A copy of a letter from the Bermuda Monetary Authority to the company dated
     25 June 2001.

8.   The entries and filings shown in respect of the Company on the file of the
     file of the Company maintained in the Register of Companies at the office
     of the Registrar of Companies in Hamilton, Bermuda and the entries and
     filings shown in the Supreme Court Causes Book maintained at the Registry
     of the Supreme Court in Hamilton, Bermuda as revealed by searches made on
     16 July 2001.
