Exhibit 4(u)

COMMISSION AGREEMENT

|PARTIES: | GARDEX INTERNATIONAL LIMITED
                    (GARDEX)(a British Virgin Islands Corporation)
|-------- | -------------------------------------------------------------------------------------------------
|         |                                                                                                  
|         | ASE Inc. (Chung-Li) (ASECL)(a Taiwan Corporation)                                              
|         |                                                                                                  
|DATE:    | Jan
          1, 2006                                                                            

AGREEMENT

|1. | Services to be rendered. ASECL hereby retains GARDEX to provide the sales services to ASECL 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 ASECL in writing with the following authority:                                                                                                                                                                                                                                                                                                          
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|   | (a).                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|   | (b).                                                                                                                                                                                                                                                                                                                                                                                                                                                                   
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                        
|2. | Compensation to GARDEX. For services hereunder, ASECL 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 Jan 1, 2006 to December 31, 2006. Compensation payment thereafter is subject to further negotiation on a yearly basis between ASECL 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 Jan 1, 2006 and shall expire on December 31, 2006
unless earlier terminated by (i) mutual agreement, or (ii) ASECL on at least
30  days prior written notice with or without cause. Neither
expiration nor termination of this Agreement shall terminate the obligation of
ASECL to pay GARDEX for services rendered with respect to sales following such
date that result from orders received prior to such date.
|  

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|4. | Representative and Covenants.
|-- | -----------------------------
|   |                              
|   | (a).                         
|   | (b).                         
|   | (c).                         
|   |                              
|5. |                              
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|   |                              
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ASE Inc. (Chung-Li)BY:GARDEX INTERNATIONAL LIMITEDBY:




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