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                                                                   Exhibit 10.26

                              COMMISSION AGREEMENT

PARTIES:  GARDEX INTERNATIONAL LIMITED ("GARDEX")
          (a British Virgin Islands Corporation)
          ASE Electronics (M) Sdn Bhd. ("ASEM")
          (a Malaysia Corporation)


DATE:      August 1, 2002


                                   AGREEMENT

1.   SERVICES TO BE RENDERED.  ASEM hereby retains GARDEX to provide the sales
     services to ASEM 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 ASEM in writing with the following
     authority:

(a) Identify customers for ASEM products and services;

(b) Within such limitations relating to price, delivery and other key terms as
    ASEM may from time to time specify in writing, and subject to acceptance by
    ASEM (by telex or otherwise) negotiate sales contracts as ASEM's agent;

(c) Monitor contract performance by the customer, including acceptance of
    delivery, payment, etc.

2.   COMPENSATION TO GARDEX.  For services hereundered, ASEM shall pay monthly
     compensation to GARDEX in respect of net export sales (outside of
     Malaysia). The compensation amount is 0.56% of the total monthly export
     sales.


     The above scheme of compensation payment is applicable from August 1, 2002
to July 31, 2003. Compensation payment thereafter is subject to further
negotiation on a yearly basis between ASEM and GARDEX.


     All payments to GARDEX shall be in US dollars. Currency conversions, where
necessary, shall be based on 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, 2002 and
     shall expire on July 31, 2003 unless earlier terminated by (i) mutual
     agreement, or (ii) ASEM on at least 30 days' prior written notice with or
     without cause. Neither expiration nor termination of this Agreement shall
     terminate the obligation of ASE Test 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) GARDEX agree to use its best efforts to perform its obligations hereunder
    and to give priority to ASEM over all other customers of GARDEX in terms of
    management time, and efforts. GARDEX will not enter into any management
    consulting, sales, agency or similar relationship, nor engage in activities,
    that would result in a conflict with GARDEX's duties under this Agreement.

(b) Each party will provide to the other on a regular basis such documentation
    as may reasonably be required to enable the other party to be assured of
    compliance with this Agreement, and shall permit the other party to inspect
    its books of account and other records at such a reasonable times as the
    other party may request.
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(c) All confidential information received or learned by GARDEX relating to
    ASEM's business and products shall be kept in confidence by GARDEX and
    neither used by GARDEX nor disclosed to any other person for any purpose
    outside this Agreement.

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 Electronics (M) Sdn Bhd.

                                          By:   /s/ KANAPATHI KUPPUSAMY
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                                          GARDEX INTERNATIONAL LIMITED

                                          By:     /s/ PHILIP NICHOLLS
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