[Cayman Islands Not Applicable (State or other jurisdiction of (IRS Employer incorporation or organization) Identification No.) Block 1, Area D, Huitong Times Plaza, No. 71 Jianguo Road, Chaoyang District, Beijing 100025, PRC Telephone number: +852- 10-5878-1000 Qihoo 360 Technology Co. Ltd. 2006 Employee Share Option Scheme Qihoo 360 Technology Co. Ltd. 2011 Share Incentive Plan (Full title of the plans)] [Our Ref VZL\616655\4498952v2 Direct tel +852 2971 3095 Email valerie.law@maplesandcalder.com Qihoo 360 Techology Co. Ltd. Block 1, Area D, Huitong Times Plaza, No. 71 Jianguo Road, Chaoyang District, Beijing 100025, PRC 24 May 2011 Dear Sirs Qihoo 360 Techology Co. Ltd. Company Registration Statement” We have examined the Registration Statement on Form S-8 to be filed by Qihoo 360 Technology] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 1, 2011, except for Note 23, as to which the date is March 14, 2011, related to the consolidated financial statements and the related financial statement schedule of Qihoo 360 Technology Co. Ltd. as]