Exhibit 4(n)

COMMISSION AGREEMENT


|PARTIES: | GARDEX INTERNATIONAL LIMITED (GARDEX)
               
          (a British Virgin Islands Corporation)
|-------- | --------------------------------------------------------------------------------------------------------
|         |                                                                                                         
|         | ASE (Korea) Inc. (ASEKR)(a Korea Corporation)                                                         
|         |                                                                                                         
|DATE:    | August 1, 2005                                                                                          

AGREEMENT

|1  | Services to be rendered. ASEKR hereby retains GARDEX to provide the sales services to ASEKR 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 ASEKR in writing with the following authority:                                                                                                                                         
|   |                                                                                                                                                                                                                                                                                                                                
|   | (a).                                                                                                                                                                                                                                                                                                                           
|   | (b).                                                                                                                                                                                                                                                                                                                           
|   |                                                                                                                                                                                                                                                                                                                                
|2. | Compensation to GARDEX. For services hereunder, ASEKR shall pay monthly compensation to GARDEX in respect of net export sales (outside of Korea), the compensation amount is 0.40% 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 ASEKR 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) ASEKR on at least
 30 days prior written notice with or without cause. Neither expiration
 nor termination of this Agreement shall terminate the obligation

---



|   | of ASEKR 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.                                                                                                                                                                      
|  

ASE (Korea) IncBY:GARDEX INTERNATIONAL LIMITEDBY:


---