Ase Test (ASTSF) 20-F 2006 FY Annual report (foreign)

Exhibit 8(a)

List of 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 three subsidiaries:

ASE Singapore Pte Ltd, a corporation organized under the laws of Singapore;

ISE Technology, Inc., a corporation organized under the laws of the State of California, U.S.A.;

Digital Testing Services Inc., a corporation organized under the laws of the State of California, U.S.A.;

C. ASE Test Finance Limited, a corporation organized under the laws of Mauritius;

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; and

E. ASE Investment (Labuan) Inc., a corporation organized under the laws of Malaysia, and its wholly-owned subsidiary, ASE (Korea) Inc., a corporation organized under the laws of the Republic of Korea.