Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement on Form S-8 of our reports dated February 29, 2000 relating to the
financial statements and financial  statement  schedule,  which appear in
ChipPAC,  Inc.'s Registration Statement on Form S-1 (No. 333-39428) filed
August 8, 2000.




/s/ PricewaterhouseCoopers LLP

San Jose, California
January 30, 2001