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                                                                   Exhibit 10.27

                              COMMISSION AGREEMENT

PARTIES:  GARDEX INTERNATIONAL LIMITED ("GARDEX")
          (A British Virgin Islands Corporation)
          ASE Test Inc. ("ASE Test")
          (A Taiwan Corporation)


DATE:      August 1, 2002


                                   AGREEMENT

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

(a) Identify customers for ASE Test products and services;

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

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

2.   COMPENSATION TO GARDEX.  For services hereundered, ASE Test shall pay
     monthly compensation to GARDEX in respect of net export sales (outside of
     Taiwan), 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 ASE Test 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) ASE Test 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 ASE Test 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 ASE
    Test'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 Test Inc.

                                          By:        /s/ RAYMOND LO
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                                          GARDEX INTERNATIONAL LIMITED

                                          By:     /s/ PHILIP NICHOLLS
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