<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>f98823exv99w1.txt
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<PAGE>
                                                                    EXHIBIT 99.1

The Board of Directors
Wipro Limited
Doddakannelli,
Sarjapur Road
Bangalore - 560035.

16 April 2004

Dear Sirs,

In connection with the change of SEC auditor of Wipro Limited ("the
company") from KPMG (Registered), an Indian partnership, to KPMG LLP, a
UK partnership, we are writing to confirm that the change has been
initiated at our request. There is no matter in the nature of a dispute
or disagreement connected with the change which we believe ought to be
brought to the attention of shareholders or creditors of the company.
At your request, we further confirm that, in respect of our audits of
the company's financials statements for financial years ended 31 March
2002 and 2003, there were no disagreements on any matter of accounting
principle or practice, financial statement disclosure or auditing scope
or procedure which were of a material nature or not resolved to our
satisfaction


Yours faithfully



/s/ KPMG

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