Exhibit 4(ee)

                              COMMISSION AGREEMENT


PARTIES:                   GARDEX INTERNATIONAL LIMITED ("GARDEX")
                           (a British Virgin Islands Corporation)

                           ADVANCED SEMICONDUCTOR ENGINEERING, INC. ("ASE")
                           (a Taiwan Corporation)

DATE:    July 1, 2000

                                   AGREEMENT

1.   Services to be rendered. ASE hereby retains GARDEX to provide the sales
     services to ASE as a Sales Agency with the following terms.

     To be non-exclusive world-wide sales agent for all present and future
     products and services to be specified by ASE in writing with the following
     authority:

     (a)  Identify customers for ASE products and services;

     (b)  Within such limitations relating to price, delivery and other key
          terms as ASE may from time to time specify in writing, and subject to
          acceptance by ASE (by telex or otherwise) negotiate sales contracts
          as ASE's agent;

     (c)  Monitor contract performance by the customer, including acceptance of
          delivery, payment, etc.

     Compensation to GARDEX. For services hereundered, ASE shall pay monthly
     compensation to GARDEX in respect of net export sales (outside of Taiwan).
     The compensation amount is 1.0% of the total monthly export sales.

     The above scheme of compensation payment is applicable from July 1, 2000
     to June 30, 2001. Compensation payment thereafter is subject to further
     negotiation on a yearly basis between ASE and GARDEX.

     All payments to GARDEX shall be in US dollars. Currency conversions, where
     necessary, shall be based on prevailing free-market rates of the time the
     payment is earned (not at the time of payment) as quoted in the Wall
     Street Journal or other authoritative source.

3.   Term of Agreement. This agreement is effective from July 1, 2000 and shall
     expire on June 30, 2001 unless earlier terminated by (i) mutual agreement,
     or (ii) ASE on at least 30 days' prior written notice with or without
     cause. Neither expiration nor termination of this Agreement shall
     terminate the obligation of ASE to pay GARDEX for services rendered with
     respect to sales following such date that result from orders received
     prior to such date.

4.   Representative and Covenants.

     (a)  GARDEX agree to use its best efforts to perform its obligations
          hereunder and to give priority to ASE over all other customers of
          GARDEX in terms of management time, and efforts. GARDEX will not
          enter into any management consulting, sales, agency or similar
          relationship, nor engage in activities, that would result in a
          conflict with GARDEX's duties under this Agreement.

     (b)  Each party will provide to the other on a regular basis such
          documentation as may reasonably be required to enable the other party
          to be assured of compliance with this Agreement, and shall permit the
          other party to inspect its books of account and other records at such
          reasonable times as the other party may request.


<PAGE>


     (c)  All confidential information received or learned by GARDEX relating
          to ASE's business and products shall be kept in confidence by GARDEX
          and neither used by GARDEX nor disclosed to any other person for any
          purpose outside this Agreement.

5.   Governing Law and Jurisdiction. This Agreement shall be governed and
     construed under the laws of Republic of China unless the parties agree in
     writing to voluntary arbitration. The courts in the Republic of China
     shall have exclusive jurisdiction to hear and decide any case or
     controversy arising out of this Agreement.

     Each party consents to in person jurisdiction over it by such courts and
     to service of process by registered mail sent to its principal business
     address.


                                             ASE Inc.


                                             By /s/ K. J. Chin
                                               ---------------------------------


                                             GARDEX INTERNATIONAL LIMITED


                                             By /s/ Philip Nicholls
                                               ---------------------------------