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<SEC-DOCUMENT>0000950134-05-018864.txt : 20051006
<SEC-HEADER>0000950134-05-018864.hdr.sgml : 20051006
<ACCEPTANCE-DATETIME>20051006160243
ACCESSION NUMBER:		0000950134-05-018864
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20051006
DATE AS OF CHANGE:		20051006
EFFECTIVENESS DATE:		20051006

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WIPRO LTD
		CENTRAL INDEX KEY:			0001123799
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-111164
		FILM NUMBER:		051127319

	BUSINESS ADDRESS:	
		STREET 1:		SURVEY #76P & #80P DODDAKANAHALLI VILLAG
		STREET 2:		VARTHUR HOBLI SARJAPUR RD BANGALORE
		CITY:			INDIA 560035

	MAIL ADDRESS:	
		STREET 1:		SURVEY #76P & #80P DODDAKANAHALLI VILLAG
		STREET 2:		VARTHUR HOBLI SARJAPUR RD BANGALORE
		CITY:			INDIA 560035
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>f12477a2sv8pos.htm
<DESCRIPTION>POST-EFFECTIVE AMENDMENT TO FORM S-8
<TEXT>
<HTML>
<HEAD>
<TITLE>sv8pos</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>As
filed with the Securities and Exchange Commission on
October&nbsp;6, 2005<BR>
Registration No.&nbsp;333-111164</B>
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>POST EFFECTIVE AMENDMENT NO. 2<BR>
TO<BR>
FORM S-8</B>
</DIV>



<DIV align="center" style="font-size: 12pt"><B>Registration Statement under the Securities Act of 1933</B>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 8pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>
<DIV align="center" style="font-size: 24pt; margin-top: 8pt"><B>Wipro Limited</B>
</DIV>

<DIV align="center" style="font-size: 10pt"><I>(Exact name of Registrant as specified in its charter)</I></DIV>


<DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="31%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><B>Karnataka, Republic of India</B><BR>
<I>(State or other jurisdiction of<BR>
incorporation or organization)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>7371</B><BR>
<I>(Primary Standard Industrial<BR>
Classification Code Number)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>98-015-4401</B><BR>
<I>(I.R.S. Employer<BR>
Identification Number)</I></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Doddakannelli<BR>
Sarjapur Road<BR>
Bangalore &#151; 560035, Karnataka, India</B><BR>
<I>(Address of principal executive offices)</I>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 8pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>2000 ADS OPTION PLAN</B><BR>
<I>(Full title of the plan)</I>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 8pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CT Corporation System<BR>
818 West 7<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> Street<BR>
Los Angeles, California 90017</B><BR>
<I>(Name and address of agent for service)</I>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 8pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>(213)&nbsp;627-8252</B><BR>
<I>(Telephone number, including area code, of agent for service)</I>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 8pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><I>Copies to:</I><BR>
<B>Raj S. Judge, Esq.<BR>
Wilson Sonsini Goodrich &#038; Rosati,<BR>
Professional Corporation<BR>
650 Page Mill Road<BR>
Palo Alto, CA 94304-1050<BR>
(650)&nbsp;493-9300</B>
</DIV>

<DIV align="center"><DIV style="font-size: 3pt; margin-top: 8pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000">INCORPORATION BY REFERENCE</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001">POST-EFFECTIVE AMENDMENT NO. 2</A></TD></TR>
<TR><TD colspan="9"><A HREF="#002">PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD colspan="9"><A HREF="#004">SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#005">Exhibit&nbsp;Index</A></TD></TR>
<TR><TD colspan="9"><A HREF="f12477a2exv5w1.htm">EXHIBIT 5.1</A></TD></TR>
<TR><TD colspan="9"><A HREF="f12477a2exv23w1.htm">EXHIBIT 23.1</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>





<!-- link1 "INCORPORATION BY REFERENCE" -->
<DIV align="left"><A NAME="000"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">INCORPORATION BY REFERENCE
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Post-Effective Amendment No.&nbsp;2 to the Registration Statement on Form S-8, (this &#147;<U><B>Post
Effective Amendment No.&nbsp;2</B></U>&#148;), filed pursuant to Instruction E on Form S-8 relates to the
Registration Statement on Form&nbsp;S-8 (No.&nbsp;333-111164) (the &#147;<U><B>Registration Statement</B></U>&#148;) of
Wipro Limited (the &#147;<U><B>Registrant</B></U>&#148; or the &#147;<U><B>Company</B></U>&#148;) originally filed by the Company
with the United States Securities and Exchange Commission on December&nbsp;15, 2003 and as amended on
July&nbsp;28, 2004 (the &#147;<U><B>Registration Statement</B></U>&#148;). Under the Registration Statement, the Company
has registered 4,500,000 equity
shares of the Company, par value Rs. 2 per equity share
(&#147;<U><B>Equity Share</B></U>&#148;), each represented by one
American Depositary Share (&#147;<B><u>ADS</u></B>&#148;), to be sold in
connection with the Company&#146;s 2000 ADS Option Plan. The contents of the Registration Statement are
incorporated herein by reference.
</DIV>
<!-- link1 "POST-EFFECTIVE AMENDMENT NO. 2" -->
<DIV align="left"><A NAME="001"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">POST-EFFECTIVE AMENDMENT NO. 2
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On August&nbsp;24, 2005, the Company&#146;s Board of Directors approved the allotment of a stock dividend in the ratio of 1:1, whereby each
holder of the Company&#146;s Equity Shares would receive one (1)&nbsp;Equity Share for each Equity Share held
by such holder prior to the payment of the stock dividend and each holder of the Company&#146;s ADSs
would receive one (1)&nbsp;ADS for each ADS held by such holder prior to the payment of the stock
dividend (collectively, the &#147;<U><B>Stock Dividend</B></U>&#148;). After giving effect to Stock Dividend, the
aggregate number of Equity Shares issuable under the Company&#146;s 2000 ADS Option Plan increased from
4,500,000 to 9,000,000. This
Post-Effective Amendment No.&nbsp;2 amends the Registration Statement to reflect the Stock Dividend.
</DIV>
<!-- link1 "PART II" -->
<DIV align="left"><A NAME="002"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt">PART II
</DIV>

<!-- link2 "Item&nbsp;8. Exhibits" -->
<DIV align="left"><A NAME="003"></A></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Exhibits</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left"><B>Exhibit</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Number</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Deposit Agreement (including as an exhibit, the form of American
Depositary Receipt)*</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Nishith Desai Associates, as to legality of securities being registered</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2000 ADS Option Plan Purchase Plan and form of agreement thereunder**</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG, independent registered public accounting firm</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Counsel (Included in Exhibit&nbsp;5.1)</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (Previously filed)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">*&nbsp;Documents incorporated by reference from the Registrant&#146;s Registration Statement on Form F-1, as
amended (No.&nbsp;333-46278), originally filed with the Securities and Exchange Commission on September
21, 2000.</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">**&nbsp;Documents incorporated by reference from the Registrant&#146;s Annual Report on Form 20-F, as
amended, originally filed with the Securities and Exchange Commission on May&nbsp;17, 2004.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "SIGNATURES" -->
<DIV align="left"><A NAME="004"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for
filing this Post Effective Amendment No.&nbsp;2 and has duly caused this Post Effective Amendment No.&nbsp;2
to be signed on its behalf by the undersigned, thereunto duly authorized, in the Bangalore,
Karnataka, Republic of India, on October&nbsp;6, 2005.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>Wipro Limited</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>

<TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Azim H. Premji
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Azim H. Premji&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left"><I>Chief Executive Officer and Chairman of the Board</I>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this Post Effective Amendment
No.&nbsp;2 has been signed by the following persons in the capacities and on the dates indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="25%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Signature</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Title</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Date</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<tr><td>&nbsp;</tr></td>
<TR valign="bottom">
    <TD align="center" valign="top">/s/ Azim H. Premji
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Azim H. Premji</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Executive Officer, Chairman of the<br>
Board of Directors and Managing Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top"><B>*</B>
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Suresh C. Senapaty</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Financial
Officer and
Executive<br>Vice
President - Finance
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top"><B>*</B>
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Dr. Ashok Ganguly</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top"><B>*</B>
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
B.C. Prabhaker</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top"><B>*</B>
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Dr. Jagdish N. Sheth</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top"><B>*</B>
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Narayanan Vaghul</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" valign="top"><B>*</B>
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
P.M. Sinha</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">October&nbsp;6, 2005</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="62%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">*By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Azim H. Premji
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Azim H. Premji</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Attorney-in-Fact.&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">
<!-- link1 "Exhibit&nbsp;Index" -->
<DIV align="left"><A NAME="005"></A></DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Exhibit&nbsp;Index</B>
</DIV>




<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="95%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" colspan="3" ><B>Exhibit</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Exhibit Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
<tr><td>&nbsp;</td></tr>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Deposit Agreement
(including as an exhibit, the form of American Depositary Receipt)*</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Nishith Desai Associates, as to legality of securities being registered</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">10.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2000 ADS Option Plan Purchase Plan and form of agreement thereunder**</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of KPMG, independent registered public accounting firm</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Counsel (Included in Exhibit&nbsp;5.1)</TD>
</TR>
<tr><td>&nbsp;</td></tr>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (Previously filed)</TD>
</TR>
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<DIV align="left">
<DIV style="font-size: 3pt; margin-top: 16pt; width: 18%; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">*&nbsp;Documents incorporated by reference from the Registrant&#146;s Registration Statement on Form F-1, as amended (No.&nbsp;333-46278), originally filed
with the Securities and Exchange Commission on September&nbsp;21, 2000.</div>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">**&nbsp;Documents incorporated by reference from the Registrant&#146;s Annual Report on Form 20-F, as amended, originally filed with the Securities and Exchange
Commission on May&nbsp;17, 2004.
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>f12477a2exv5w1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;5.1</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">&#091;ON NISHITH DESAI ASSOCIATES LETTERHEAD&#093;
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">October 6, 2005
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Wipro Limited<BR>
Doddakannelli<BR>
Sarjapur Road<BR>
Bangalore-560035<BR>
Karnataka, India
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">RE: LEGAL OPINION RE POST-EFFECTIVE AMENDMENT NO. 2 to FORM S-8
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have served as the Indian legal counsel to you, for the issuance by you of American
Depositary Shares (hereinafter referred to as &#147;ADSs&#148;) in 2000.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby render our opinion in connection with the Post-Effective Amendment No.&nbsp;2 to Form S-8
(&#147;Statement&#148;), to be filed by you with the Securities Exchange Commission. In this connection, we
render our opinion on matters relating to Indian Law. This opinion is limited to Indian law as
currently applied by the courts in India, and is given on the basis that it will be governed and
construed in accordance with Indian law. Capitalized terms used in this opinion unless specifically
defined herein, shall bear the same meaning as defined in the Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As your legal counsel, we have examined, strictly under Indian law, the proceedings taken and
proposed to be taken by you in connection with the above pursuant to the Stock Dividend and under
the Company&#146;s 2000 ADS Option Plan (&#147;Plan&#148;). Strictly limited to Indian law and assuming that all
Equity Shares are issued pursuant to the Stock Dividend and in the manner referred to in the Plan
and pursuant to the agreements which accompany the Plan, it is our opinion that the Equity Shares
issuable by the Company have been duly authorized and when issued, will be validly issued.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We consent to the use of this opinion as an exhibit to the Statement and further consent to
the use of our name wherever appearing in the Statement, including any prospectus constituting a
part thereof, and any amendments thereto.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This opinion is rendered by us to Wipro Limited in relation to matters governed by Indian law
and rendered solely in connection with the Statement. This opinion is for
the exclusive use of Wipro Limited, and shall only be disclosed to or relied upon by anyone as
per our consent contained herein.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="35%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD colspan="3" align="left">Sincerely yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Nishith Desai Associates
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Nishith Desai Associates&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt">
</DIV>


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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>f12477a2exv23w1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><B>Exhibit&nbsp;23.1</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">[KPMG
LETTERHEAD]
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">The
Board of Directors<BR>
Wipro Limited<BR>
Doddakannelli<BR>
Sarjapur Road<BR>
Bangalore &#150; 560 035<BR>
Karnataka<BR>
India
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt">September&nbsp;29,
2005
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 24pt">Dear Sirs
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby consent to the incorporation by reference in this Post-Effective Amendment No.&nbsp;2 to the
Registration Statement on Form S-8, as amended (No.&nbsp;333-111164) of Wipro Limited and subsidiaries (the &#147;Company&#148;),
of our report dated April&nbsp;22, 2005, relating to the consolidated balance sheets of the
Company as of March&nbsp;31, 2005, and 2004, and the related
consolidated statements of income, stockholders&#146; equity and
comprehensive income, and cash flows for each of the years in the
three-year period ended March&nbsp;31, 2005, which report appears in
the Company&#146;s Annual Report on Form 20-F for the year ended
March&nbsp;31, 2005, filed under
the Securities Exchange Act of 1934, as amended, on June&nbsp;13, 2005.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Yours
faithfully
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">/s/KPMG
</DIV>
<DIV align="left"><DIV style="font-size: 3pt; margin-top: 1pt; width: 29%; border-top: 1px solid #000000">&nbsp;</DIV></DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 1pt">KPMG
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Bangalore, India
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>


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