EXHIBIT 8

ADVANCED SEMICONDUCTOR ENGINEERING, INC.

LIST OF 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 Electronics (Philippines) Inc., a corporation organized under the laws of the Philippines; and
	(3)	ASE Investment (Labuan) Inc., a holding company organized under the laws of Malaysia, and its wholly- owned subsidiary, ASE (Korea) Inc., a corporation organized under the laws of Korea.
B.	ASE Marketing Services Ltd., a corporation organized under the laws of Hong Kong.
C.	ASE Marketing and Service Japan Co., Ltd., a corporation organized under the laws of Japan.
D.	Ming Jie Technologies, Inc., a corporation organized under the laws of the Republic of China (in the process of being liquidated).
E.	ASE Network Inc., a corporation organized under the laws of the Republic of China.
F.	Omniquest Industrial Limited, a corporation organized under the laws of the British Virgin Islands, and its wholly-owned subsidiaries:
	(1)	ASE (Shanghai) Ltd., a corporation organized under the laws of the People's Republic of China, and its subsidiary, Shanghai Ding Hui Real Estate Development Co., Ltd., a corporation organized under the laws of the People’s Republic of China; and
	(2)	ASE Hi-Tech (Shanghai) Inc., a corporation organized under the laws of the People’s Republic of China.
G.	Innosource Limited, a corporation organized under the laws of the British Virgin Islands, and its subsidiaries:
	(1)	ASE (KunShan) Inc., a corporation organized under the laws of the People's Republic of China; and
	(2)	ASE Module (Shanghai) Inc., a corporation organized under the laws of the People's Republic of China.
H.	ASE Technologies, Inc., a corporation organized under the laws of the Republic of China. (in the process of being liquidated)

I.	J&R Holding Limited, a corporation organized under the laws of Bermuda, and its subsidiaries:
	(1)	ASE Test Limited, a corporation organized under the laws of Singapore, which has one 99.99%-owned and three wholly-owned subsidiaries:
		(a)	ASE Test, Inc., a corporation organized under the laws of the Republic of China (99.99%- owned by ASE Test Limited);
		(b)	ASE Test Holdings, Ltd., a corporation organized under the laws of Cayman Islands and its wholly-owned subsidiary, ISE Labs, Inc., a corporation organized under the laws of the state of California, U.S.A. and its subsidiary, ASE Singapore Pte Ltd, a corporation organized under the laws of Singapore;

		(c)	ASE Test Finance Limited, a corporation organized under the laws of Mauritius; and
		(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.
	(2)	J&R Industrial Inc., a corporation organized under the laws of the Republic of China;
	(3)	Grand Innovation Co., Ltd., a corporation organized under the laws of the British Virgin Islands;
	(4)	ASE Japan Co., Ltd., a corporation organized under the laws of Japan; and
	(5)	ASE (U.S.) Inc., a corporation organized under the laws of the State of California, U.S.A.
J.	ASE Global, Inc., a corporation organized under the laws of the Republic of China (in the process of being liquidated).
K.	ASE Electronics Inc., a corporation organized under the laws of the Republic of China.
L.	Advanced Semiconductor Engineering, Inc. has a controlling interest in the following companies:
	(1)	Universal Scientific Industrial Co., Ltd., a corporation organized under the laws of the Republic of China;
	(2)	Hung Ching Development & Construction Co. Ltd., a corporation organized under the laws of the Republic of China;
	(3)	Integrated Programmable Communications, Inc., a corporation organized under the laws of the state of California, U.S.A. (in the process of being dissolved);
	(4)	InProComm, Inc., a corporation organized under the law of the Republic of China (in the process of being liquidated); and
	(5)	Hung Ching Kwan Co., a corporation organized under the laws of the Republic of China.