Taiwan Semiconductor Manufacturing Company Limited (TSM)
Filed: 20 Oct 03, 12:00am
Exhibit 23.1
INDEPENDENT AUDITORS’ CONSENT
We consent to the incorporation by reference in this Registration Statement of Taiwan Semiconductor Manufacturing Company Limited on Form S-8 of our report dated February 27, 2003 (May 29, 2003 as to Note 26c) appearing in the Annual Report on Form 20-F of Taiwan Semiconductor Manufacturing Company Limited for the year ended December 31, 2002, which expresses an unqualified opinion and includes explanatory paragraphs relating to the adoption of Republic of China Statement of Financial Accounting Standards No. 30, “Accounting for Treasury Stock”, on January 1, 2002, and the reconciliation to accounting principles generally accepted in the United States of America.
Deloitte & Touche
Taipei, Taiwan
The Republic of China
October 17, 2003
TN Soong & Co. and Deloitte & Touche (Taiwan) established Deloitte & Touche effective June 1, 2003