Exhibit 4(v)

                               SERVICE AGREEMENT

PARTIES:          ASE (U.S.) INC. ("ASE US")
                  (a California corporation)

                  ASE Electronics (M) Sdn Bhd ("ASEM")
                  (a Malaysian Corporation)

DATE:    July 1, 2000


ASEM hereby retains ASE US to be its Service Agent to provide after sales
service and sales support ("Services") to its Europe and North America
customers ("Customers") for present and future products and services as
specified by ASEM as follows

1.   Service to rendered

(a)  To facilitate market information collection, Customer and business
     identification, and Customer inquiry dissemination, and;

(b)  To liaise with ASEM and Customers re price, delivery and other key terms
     of the sales contract as ASEM may from time to time specify in writing,
     and;

(c)  To monitor sales contract performance by the Customers, including
     acceptance of delivery, payments, etc., and;

(d)  To provide after sales services including problem solving, capacity
     planning coordination and other items as may be necessary.

2.   Compensation to ASE US

For services hereunder, ASEM will monthly compensate ASE US as follows:

(a)  12.5% of ASE US's monthly incurred services associated cost and expenses
     (excluding bonus) plus 10%.

(b)  Upon payment request, ASE US is to submit detailed monthly expense report
     certified by its Financial Manager for accuracy, and;

(c)  The compensation agreement is valid for one year and is subject to annual
     revision accepted by both parties.

3.   Compensation from ASE US

ASE US agrees to pay a reasonable portion of ASEM employee's traveling expenses
incurred in the United States or Europe, when the trip is deemed necessary by
ASEM to assist ASE US in providing its services hereunder.

4.   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) ASEM on at
least 30 days' prior written notice with or without causes.

5.   Representations and Covenants

(a)  ASE US agrees to perform its obligations hereunder to the extent
     permissible by law and the sales contracts between ASEM and the Customers.


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     ASE US will not enter into any contract or agreement, nor engage in any
     activities, that would result in a conflict with ASE US's duties under
     this Agreement.

     With the terms of this agreement, ASE US shall not have the authority to
     make any commitments whatsoever on behalf of ASEM, as agent or otherwise,
     or to bind ASEM in any respect.

(b)  Each party will provide to the other on a regular basis such information
     as may be required to enable the other party to be assured of compliance
     with this Agreement.

(c)  Unless required by laws, all confidential information received or learned
     by ASE US relating to ASEM or its business and products shall be kept in
     confidence by ASE US and neither used by ASE US nor disclosed to others
     for any purpose inconsistent with this Agreement.

(d)  ASE US shall use ASEM trademark only as ASEM may authorize from time to
     time, and ASE US shall not claim any proprietary right to or interest in
     such trademarks.

6.   Miscellaneous

This Agreement shall be governed by the laws of the Republic of China ("ROC").
In case of any disputes arising from or in connection with this Agreement, the
parties hereto consent to submit to the non-exclusive jurisdiction of the
Taipei District Court.

Without the prior written consent of ASEM, ASE US shall not assign or transfer
any of its rights or obligations hereunder to any other person.

This Agreement can be amended or modified only in writing signed by the parties
hereto. Any communication or notice made hereunder shall be in writing and sent
by way of (i) hand delivery, (ii) postage prepaid registered air mail, or (iii)
facsimile to the address as follows:

ASE US:                                     ASEM:
Address:                                    Address:
2880 Zanker Road, Suite 106,                Phase 4, Bayan Lepas Free Trade Zone
San Jose, CA  95134, USA                    11900 Penang, Malaysia

Telefax No:  408-432-0440                   Telefax No: 604-644-8422

The notice or communication shall become effective (i) upon delivery if sent by
hand delivery, (ii) upon the dispatch if sent by facsimile and confirmed by
writing and (iii) upon the fifth days later than the post date if sent by air
mail.

This Agreement shall in no event be construed to establish a sales agency
relationship between ASEM and ASE US.

IN WITNESS WHEREOF, the parties hereto hereby have duly executed and delivered
this Agreement as of the date and year first written above.


ASEM                                           ASE US


By /s/ David Hsiang                            By /s/ Y. C. Hsu
  ------------------------------                 --------------------------
Name:  David Hsiang                            Name:  Y. C. Hsu
Title: Vice President                          Title: General Manager