Exhibit 4(m)


                               SERVICE AGREEMENT

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

          ISE Labs. ("ISE")
          (a California corporation)

Date: August 1, 2003

ISE 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 ISE
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 ISE and Customers regarding price, delivery and other
          key terms of the sales contract as ISE may from time to time specify
          in writing, and;

     (c)  To monitor sales contract performance by the Customers, including
          acceptance of delivery, payment, 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, ISE will monthly compensate ASE US as follows:

     (a)  1.75% of ASE US's monthly incurred services associated cost and
          expenses (excluding bonus) plus 5%, or USD 66,150, whichever is
          lower.

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

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

     (d)  Compensation hereunder shall be net of any and all taxes required to
          be paid under applicable law.

3.   Compensation from ASE US

     ASE US agrees to pay a reasonable portion of ISE employee's traveling
     expenses incurred in the United States or Europe, when the trip is deemed
     necessary by ISE


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     to assist ASE US in providing its services hereunder.

4.   Term of Agreement

     This Agreement is effective from August 1, 2003 and shall expire on July
     31, 2004, unless earlier terminated by (i) mutual agreement or (ii) ISE 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 ISE and the
          Customers.

     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 ISE, as agent or otherwise,
     or to bind ISE 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 ISE 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.
          ASE US shall use ISE trademark only, as ISE 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 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 ISE, 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


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     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:                                  ISE:
     Address:                                 Address:
     3590 Peterson Way,                       46800 Bayside Parkway
     Santa Clara, CA 95054, USA               Fremont, CA 94538, USA

     Telefax No: 408-432-0440                 Telefax No: 510-687-2513

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 ISE 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.



ISE Labs.                                     ASE US


By /s/ Tien Wu                                By /s/ Y.C. Hsu
   ---------------------------                   ---------------------------
Name:  Tien Wu                                Name:  Y.C. Hsu
Title: Chief Executive Officer                Title: Director