Exhibit 8

                                  Subsidiaries



A.       ASE Holding Limited, a corporation organized under the laws of
         Bermuda, and its subsidiaries:

         (1)      ASEP Realty Corporation, a corporation organized under the
                  laws of the Philippines;

         (2)      ASE Holding Electronics (Philippines) Inc., a corporation
                  organized under the laws of the Philippines;

         (3)      ASE Holding (Singapore) Pte. Limited, a corporation organized
                  under the laws of Singapore; and

         (4)      ASE Investment Inc. (Labuan), a holding company organized
                  under the laws of Malaysia.

B.       ASE Marketing Services Ltd., a corporation organized under the laws of
         Hong Kong.

C.       ASE Investment Inc., a corporation organized under the laws of the
         Republic of China.

D.       ASE Capital Inc., a corporation organized under the laws of the
         Republic of China.

E.       ASE (Chung Li) Inc., a corporation organized under the laws of the
         Republic of China.

F.       ASE (Korea) Inc., a corporation organized under the laws of Korea.

G.       ASE Technologies, Inc., a corporation organized under the laws of the
         Republic of China, and its subsidiaries ASE Tech. Inc. and Transmonde
         Inc., both organized under the laws of the state of California, U.S.A.

H.       J&R Holding Limited, and its wholly-owned subsidiary J&R Industrial
         Inc., both organized under the laws of Bermuda.. J&R Holding Limited
         has a subsidiary, ASE Test Limited.

         (1)      ASE Test Limited has four wholly-owned subsidiaries:

                  (a)    ASE Test Inc., a corporation organized under the laws
                         of the Republic of China;

                  (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 four subsidiaries:

                         (i)   ISE Labs Hong Kong Limited, a corporation
                               organized under the laws of Hong Kong.

                         (ii)  ISE Labs Singapore Pte Limited, a corporation
                               organized under the laws of Singapore.

                         (iii) ISE Technology, Inc., a corporation organized
                               under the laws of California.

                         (iv)  Digital Testing Services Inc., a corporation
                               organized under the laws of California.

                  (c)    ASE Test Finance Limited, a corporation organized under
                         the laws of Mauritius; and





                  (d)    ASE Holding (Singapore) PTE Ltd., a corporation
                         organized under the laws of Singapore, and its wholly
                         owned subsidiary, ASE Electronics (M) Sdn Bhd, Inc., a
                         corporation organized under the laws of Malaysia.

I.       Advanced Semiconductor Engineering, Inc. has a controlling interest in
         the following companies:

         (1)      ASE Material Inc., a corporation organized under the laws of
                  the Republic of China; and

         (2)      Universal Scientific Industrial Co. Ltd., a corporation
                  organized under the laws of the Republic of China.