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                                                                    Exhibit 10.7

                              COMMISSION AGREEMENT

PARTIES: GARDEX INTERNATIONAL LIMITED ("GARDEX")
         (a British Virgin Islands Corporation)

         ADVANCED SEMICONDUCTOR ENGINEERING, INC. ("ASE")
         (a Taiwan Corporation)

DATE:    December 28, 1997

                                   AGREEMENT

1.   Services to be rendered. ASE herby retains GARDEX to provide the sales
     services to ASE 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 in writing with the following
     authority:

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

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

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

2.   Compensation to GARDEX. For services hereunder, ASE shall monthly
     compensation to GARDEX in respect of net export sales (outside of Taiwan),
     pay as follows:

     (a). For monthly export sales amount of less than US$ 3.0 million, 3% of
          the sales amount.

     (b). For monthly export sales amount of more than US$ 3.0 million, the
          compensation is the total of the amount calculated per (a) above plus
          2.5% of the sales amount over US$ 3.0 million.

     The above scheme of compensation payment is applicable from Jan. 1998 to
     Dec. 1999. Compensation payment thereafter is subject to further
     negotiation on a yearly basis between ASE 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.

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3.   Term of Agreement. This agreement is effective from January 1, 1998 and
     shall expire on December 31, 1999 unless earlier terminated by (i) mutual
     agreement, or (ii) ASE 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 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 over all 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 time as the other party may request.

     (c). All confidential information received or learned by GARDEX relating to
          ASE'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.

     (d). GARDEX shall make use of ASE trademarks only as ASE may authorize from
          time to time, and GARDEX disclaims forever any proprietary rights to
          or interest in such trademarks.

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 personam jurisdiction over it by such courts and
     to service of process by registered mail sent to its principal business
     address.

                                        ADVANCED SEMICONDUCTOR ENGINEERING, INC.

                                        BY:  /s/ K.J. Chin
                                            ------------------------------------

                                        GARDEX INTERNATIONAL LIMITED

                                        BY:  /s/ R. Nicholls
                                            ------------------------------------

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                                                                    Exhibit 10.8

                               SERVICE AGREEMENT

PARTIES:  ASE (U.S.) INC. ("ASE US")
          (a California corporation)

          Advances Semiconductor Engineering, Inc. ("ASE")
          (a Taiwan Corporation)

DATE:     December 15, 1998

ASE Inc. ("ASE") hereby retains ASE US to be its Service Agent to provide after
sales service and sales support ("Services") to its Europe and North America
customers ("Customers") for present and future products and services as
specified by ASE as follows

1.   Service to be rendered

(a)  To facilitate market information collection, Customer and business
     identification, and Customer inquiry dissemination, and;

(b)  To liaise with ASE and Customers re price, delivery and other key terms of
     the sales contract as ASE may from time to time specify in writing, and;

(c)  To monitor sales contract performance by the Customers, including
     acceptance of delivery, payments, etc., and;

(d)  To provide after sales services including problem solving, capacity
     planning coordination and other items as may necessary.

2.   Compensation to ASE US

For services hereunder, ASE will monthly compensate ASE US as follows:

     (a)  55% of ASE US's monthly incurred services associated cost and expenses
          (excluding bonus) plus 15%. In any event, the total monthly
          compensation amount should not be lower than USD220,000 or be higher
          than USD400,000.

     (b)  Upon payment request, ASE US is to submit detailed monthly expense
          report certified by its Financial Manager for accuracy, and;

     (c)  The compensation agreement is valid for one year and is subject to
          annual revision accepted by both parties.

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3.   Compensation from ASE US

     ASE US agrees to pay a reasonable portion of ASE employee's traveling
     expenses incurred in the United States or Europe, when the trip is deemed
     necessary by ASE to assist ASE US in providing its services hereunder.

4.   Term of Agreement

     This Agreement is effective from January 1, 1999 and shall expire on
     December 31, 1999, unless earlier terminated by (i) mutual agreement or
     (ii) ASE on at least 30 days' prior written notice with or without causes.

5.   Representations and Covenants

     (a)  ASE US agrees to perform its obligations hereunder the extent
          permissible by the law and the sales contracts between ASE and the
          Customers.

          ASE US will not enter into any contract or agreement, nor engage in
          any activities, that would result in a conflict with ASE US's duties
          under this Agreement.

          With the terms of this agreement, ASE US shall not have the authority
          to make any commitments whatsoever on behalf of ASE, as agent or
          otherwise, or to bind ASE in any respect.

     (b)  Each party will provide to the other on a regular basis such
          information as may be required to enable the other party to be assured
          of compliance with this Agreement.

     (c)  Unless required by laws, all confidential information received or
          learned by ASE US relating to ASE or its business and products shall
          be kept in confidence by ASE US and neither used by ASE US nor
          disclosed to others for any purpose inconsistent with this Agreement.

     (d)  ASE US shall use ASE trademark only as ASE may authorize from time to
          time, and ASE US shall not claim any proprietary right to or interest
          in such trademarks.

6.   Miscellaneous

     This Agreement shall be governed by the laws of the Republic of China
     ("ROC"). In case of any disputes arising from or in connection with this
     Agreement, the parties hereto consent to submit to the non-exclusive
     jurisdiction of the Taipei District Court.

     Without the prior written consent of ASE, ASE US shall not assign or
     transfer any of its rights or obligations hereunder to any other person.

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     This agreement can be amended or modified only in writing signed by the
     parties hereto. Any communication or notice made hereunder shall be in
     writing and sent by way of (i) hand delivery, (ii) postage prepaid
     registered air mail, or (iii) facsimile to the address as follows:

ASE US:                                 ASE:
Address:                                Address:
2880 Zonker Road, Suite 106,            26, Chin 3rd Rd. Nantze EPZ,
San Jose, CA 95134, USA                 Kaohsiung, Taiwan, R.O.C.

Telefax No.: 408-432-0440               Telefax No.: 886-7-361-3094

     The notice or communication shall become effective (i) upon delivery if
     sent by hand delivery, (ii) upon the dispatch if sent by facsimile and
     confirmed by writing and (iii) upon the late five days later than the post
     date if sent by air mail.

This Agreement shall in no event be construed to establish a sales agency
relationship between ASE and ASE US.

IN WITNESS WHEREOF, the parties hereto hereby have duly executed and delivered
this Agreement as of the date and year first written above.

ASE                                     ASE US

By /s/ K.J. Chin                        By /s/ Y.C. Hsu
  -----------------------                  ------------------------------
  Name: K.J. Chin                          Name: Y.C. Hsu
  Title: General Manager/EVP               Title: General Manager

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