Exhibit 4(o)

COMMISSION AGREEMENT

|PARTIES: | GARDEX INTERNATIONAL LIMITED (GARDEX)          
|-------- | -------------------------------------------------
|         | (a
 British Virgin Islands Corporation)          
|         |                                                  
|         | Advanced Semiconductor Engineering, Inc. (ASEK)
|         | (a Taiwan Corporation)                           
|         |                                                  
|DATE:    | August 1, 2005                                   

AGREEMENT

|1. | Services to be rendered. ASEK hereby retains GARDEX to
provide the sales services to ASEK 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 ASEK in writing
	with the following authority:                                                                                                                                                               
|   |                                                                                                                                                                                                                                                                                                                              
|   | (a).                                                                                                                                                                                                                                                                                                                         
|   | (b).                                                                                                                                                                                                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                                              
|2. | Compensation to GARDEX. For services hereunder, ASEK shall pay monthly compensation to GARDEX in respect of net export sales (outside of Taiwan), the compensation amount is 0.50% of
the total monthly export sales.                                                                                                        
|  
|   | The above scheme of compensation payment is applicable from August 1, 2005 to December 31, 2005. Compensation payment thereafter is subject to further negotiation on a yearly basis between ASEK and GARDEX.                                                                                                                
|  
|   | All payments to GARDEX shall be in US dollars. Currency conversions, where necessary, shall be based on the 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 August 1, 2005 and shall expire on December 31, 2005
unless earlier terminated by (i) mutual agreement, or (ii) ASEK on at least 30
 days prior written notice with or without cause. Neither
expiration nor termination of this Agreement shall terminate the obligation
|  

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|   | of ASEK 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)                                                                                                                                       
|  
|   | (b)                                                                                                                                       
|  
|   | (c)                                                                                                                                       
|  

|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.                                                                                                                                                                      
|  

Advanced Semiconductor Engineering,
               Inc.BY:GARDEX INTERNATIONAL LIMITEDBY:




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