Exhibit 23.1
15 July 2003
The Board of Directors
ChipMOS TECHNOLOGIES (Bermuda) LTD.
c/o ChipMOS TECHNOLOGIES INC.
No.1, R&D Road 1
Science-Based Industrial Park
Hsinchu, Taiwan
Republic of China
Attention: Mr. S.J. Cheng
Dear Sirs,
INDEPENDENT AUDITORS’ CONSENT
We consent to the incorporation by reference in Registration Statement No. 333-85290 of ChipMOS TECHNOLOGIES (Bermuda) LTD. on Form S-8 of our report dated 15 July 2003, appearing in this Annual Report on Form 20-F of ChipMOS TECHNOLOGIES (Bermuda) LTD. for the year ended 31 December 2002 (the “Annual Report”). We also consent to the inclusion of our report in the Annual Report.
Yours faithfully,
/s/ MOORE STEPHENS
Moore Stephens
Certified Public Accountants
Hong Kong