Exhibit 12(b)

                  Executive Officers' Certification Pursuant to
                      Section 302 of the Sarbanes-Oxley-Act

               I, Freddie Liu, the Chief Financial Officer of ASE Test Limited,
          certify that:

               1. I have reviewed this annual report on Form 20-F of ASE Test
          Limited;

               2. Based on my knowledge, this annual report does not contain any
          untrue statement of a material fact or omit to state a material fact
          necessary to make the statements made, in light of the circumstances
          under which such statements were made, not misleading with respect to
          the period covered by this annual report;

               3. Based on my knowledge, the financial statements and other
          financial information included in this annual report fairly present in
          all material respects the financial condition, results of operations
          and cash flows of the company as of, and for, the periods presented in
          this annual report;

               4. The company's other certifying officer and I are responsible
          for establishing and maintaining disclosure controls and procedures
          (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the
          company and we have:

               a)   designed such disclosure controls and procedures, or caused
                    such disclosure controls and procedures to be designed under
                    our supervision, to ensure that material information
                    relating to the company, including its consolidated
                    subsidiaries, is made known to us by others within those
                    entities, particularly during the period in which this
                    annual report is being prepared;

               b)   [Reserved]

               c)   evaluated the effectiveness of the company's disclosure
                    controls and procedures and presented in this report our
                    conclusions about the effectiveness of the disclosure
                    controls and procedures, as of the end of the period covered
                    by this report based on such evaluation; and

               d)   disclosed in this report any change in the company's
                    internal control over financial reporting that occurred
                    during the period covered by the annual report that has
                    materially affected, or is reasonably likely to materially
                    affect, the company's internal control over financial
                    reporting;



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               5. The company's other certifying officer and I have disclosed,
          based on our most recent evaluation of internal control over financial
          reporting, to the company's auditors and the audit committee of the
          company's board of directors (or persons performing the equivalent
          functions):

               a)   all significant deficiencies and material weaknesses in the
                    design or operation of internal control over financial
                    reporting which are reasonably likely to adversely affect
                    the company's ability to record, process, summarize and
                    report financial information; and

               b)   any fraud, whether or not material, that involves management
                    or other employees who have a significant role in the
                    company's internal control over financial reporting.

Date: June 23, 2005




                                      /s/ Freddie Liu
                                    ------------------------------
                                    Name: Freddie Liu
                                    Title: Chief Financial Officer

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