**Exhibit      8(a)**

**List      of      Subsidiaries**

| A. | ASE                Test,                Inc., a corporation organized under the laws of the Republic of                China; |
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| B.  | ASE                Test                Holdings, Ltd, a corporation organized under the laws of the Cayman                Islands, and its majority-owned subsidiary, ISE Labs, Inc., a corporation                organized under the laws of the State of California, U.S.A. ISE Labs,                Inc.                has three subsidiaries: |
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|   | ASE                Singapore                Pte Ltd, a corporation organized under the laws of                Singapore; |
|--------|--------------------------------------------------------------------------------------------------------------------------|

|   | ISE                Technology, Inc., a corporation organized under the laws of the State                of                California, U.S.A.; |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------|

|   | Digital                Testing Services Inc., a corporation organized under the laws of                the State                of California, U.S.A.; |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------|

| C. | ASE                Test                Finance Limited, a corporation organized under the laws of                Mauritius; |
|----|-----------------------------------------------------------------------------------------------------------------------------|

| 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;                and |
|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| E. | ASE                Investment                (Labuan) Inc., a corporation organized under the laws of Malaysia,                and its                wholly-owned subsidiary, ASE (Korea) Inc., a corporation organized                under                the laws of the Republic of Korea. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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