NTES [NetEase,] S-8: (Original Filing)
[] [Our ref AEO\302157\3600767v4 Direct tel +852 2971 3081 Email alice.ooi@maplesandcalder.com NetEase.com, Inc. 26/F, SP Tower D Tsinghua Science Park Building 8 No. 1 Zhongguancun East Road, Haidian District Beijing 100084 Peoples Republic of China 4 January 2010 Dear Sirs NetEase.com, Inc. Registration Statement Shares Plan We have examined the Registration Statement on Form S-8 to be filed by NetEase.com, Inc.,] [NETEASE.COM, INC. 2009 RESTRICTED SHARE UNIT PLAN Purposes of the Plan 1. Definitions 2. Administrator (a) ADS (b) Affiliate Associate (c) (d) Assumed (e) Award (f) Award Agreement (g) Board (h) Code (i) Committee (j) Company (k) Consultant (l) Continuous Service (m) Corporate Transaction (n) (i)] [[PricewaterhouseCoopers Letterhead] CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report (No. 000-30666) dated June 30, 2009 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in NetEase.com, Incs Form 20-F for the year ended December 31,]