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 Holding 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. ASE-Compeq Technologies, Inc., a corporation organized under the laws of the Republic of China. E. ASE Network Inc., a corporation organized under the laws of the Republic of China. F. ASE (Chung Li) Inc., a corporation organized under the laws of the Republic of China, and its wholly-owned subsidiary, Omniquest Industrial Limited, a corporation organized under the laws of the British Virgin Islands. Omniquest Industrial Limited has a wholly-owned subsidiary, ASE (Shanghai) Ltd., in the People's Republic of China. G. ASE Material Inc., a corporation organized under the laws of the Republic of China. H. ASE Technologies, Inc., a corporation organized under the laws of the Republic of China. 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, 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 Cayman Islands and its wholly-owned subsidiary, ISE Labs, 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; 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, 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; and (4) ASE Japan Co., Ltd., a corporation organized under the laws of Japan. J. 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. 2 (4) Inprocomm, Inc., a corporation organized under the law of the Republic of China. (5) Hung Ching Kwan Co., a corporation organized under the laws of the Republic of China. 3