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)                                                                                                                                   
|  
|   | (2)                                                                                                                                   
|  
|   | (3)                                                                                                                                   
|  
|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. | Ming Jie Technologies, Inc., a corporation organized under the laws of the Republic of China (in the process of being liquidated).    
|  
|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 subsidiaries:
|  
|   | (1)                                                                                                                                   
|  
|   | (2)                                                                                                                                   
|  
|G. | Innosource Limited, a corporation organized under the laws of the British Virgin Islands, and its subsidiaries:                       
|  
|   | (1)                                                                                                                                   
|  
|   | (2)                                                                                                                                   
|  
|H. | ASE Technologies, Inc.,
a corporation organized under the laws of the Republic of China. (in the process
of
being liquidated)         
|  

|I. | J&R Holding Limited, a corporation organized under the laws of Bermuda, and its subsidiaries:
|-- | ---------------------------------------------------------------------------------------------
|  
|   | (1)                                                                                          
|  
|   |                                                                                              
|  
|   |                                                                                              
|  

---



|   |                                                                                                                         | (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 (Malaysia), 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. | ASE Global, Inc., a corporation organized under the laws of the Republic of China (in the process of being liquidated).
|  
|K. | ASE Electronics Inc., a corporation organized under the laws of the Republic of China.                                 
|  
|L. | 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. (in the process of being dissolved);
|  
|   | (4)                                                                                                                     | InProComm, Inc., a corporation organized under the law of the Republic of China (in the process of being liquidated); and                                   
|  
|   | (5)                                                                                                                     | Hung Ching Kwan Co., a corporation organized under the laws of the Republic of China.                                                                       
|  

---