EXHIBIT 8

                    ADVANCED SEMICONDUCTOR ENGINEERING. INC.

                              LIST OF SUBSIDIARIES

A.   ASE Holding Limited, a corporation organized under the laws of Bermuda, and
     its subsidiaries:

     (1)  ASEP Realty Corporation, a corporation organized under the laws of the
          Philippines;

     (2)  ASE Holding Electronics (Philippines) Inc., a corporation organized
          under the laws of the Philippines; and

     (3)  ASE Investment (Labuan) Inc., a holding company organized under the
          laws of Malaysia, and its wholly-owned subsidiary, ASE (Korea) Inc., a
          corporation organized under the laws of Korea.

B.   ASE Marketing Services Ltd., a corporation organized under the laws of Hong
     Kong.

C.   ASE Marketing and Service Japan Co., Ltd., a corporation organized under
     the laws of Japan.

D.   ASE-Compeq Technologies. Inc., a corporation organized under the laws of
     the Republic of China.

E.   ASE Network Inc., a corporation organized under the laws of the Republic of
     China.

F.   Omniquest Industrial Limited, a corporation organized under the laws of the
     British Virgin Islands, and its wholly-owned subsidiary, ASE (Shanghai)
     Ltd., in the People's Republic of China.

G.   Innosource Limited, a corporation organized under the laws of the British
     Virgin Islands and its subsidiaries:

     (1)  ASE (Kunshan) Inc., a corporation organized under the laws of the
          People's Republic of China; and

     (2)  ASE Module (Shanghai) Inc., a corporation organized under the laws of
          the People's Republic of China.

H.   ASE Technologies, Inc., a corporation organized under the laws of the
     Republic of China.


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I.   J&R Holding Limited, a corporation organized under the laws of Bermuda, and
     its subsidiaries:

     (1)  ASE Test Limited, a corporation organized under the laws of Singapore,
          has one 99.99%-owned and three wholly-owned subsidiaries:

          (a)  ASE Test, Inc., a corporation organized under the laws of the
               Republic of China (99.99%-owned by ASE Test Limited;)

          (b)  ASE Test Holdings, Ltd., a corporation organized under the laws
               of Cayman Islands and its wholly-owned subsidiary, ISE Labs,
               Inc., a corporation organized under the laws of the state of
               California, U.S.A.;

          (c)  ASE Test Finance Limited, a corporation organized under the laws
               of Mauritius; and

          (d)  ASE Holdings (Singapore) Pte., Ltd., a corporation organized
               under the laws of Singapore and its wholly-owned subsidiary, ASE
               Electronics (M) Sdn Bhd, Inc., a corporation organized under the
               laws of Malaysia.

     (2)  J&R Industrial Inc., a corporation organized under the laws of the
          Republic of China;

     (3)  Grand Innovation Co., Ltd., a corporation organized under the laws of
          the British Virgin Islands;

     (4)  ASE Japan Co., Ltd., a corporation organized under the laws of Japan;
          and

     (5)  ASE (U.S.) Inc., a corporation organized under the laws of the State
          of California, U.S.A.

J.   Advanced Semiconductor Engineering, Inc. has a controlling interest in the
     following companies:

     (1)  Universal Scientific Industrial Co., Ltd., a corporation organized
          under the laws of the Republic of China;

     (2)  Hung Ching Development & Construction Co. Ltd., a corporation
          organized under the laws of the Republic of China;

     (3)  Integrated Programmable Communications, Inc., a corporation organized
          under the laws of the state of California, U.S.A.;

     (4)  Inprocomm, Inc., a corporation organized under the law of the


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          Republic of China; and

     (5)  Hung Ching Kwan Co., a corporation organized under the laws of the
          Republic of China.