Exhibit 8(a)

                                  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 wholly-owned subsidiary, ISE Labs, Inc., a corporation
     organized under the laws of the State of California, U.S.A. ISE Labs, Inc.
     has four subsidiaries:

     (i)  ISE Labs Hong Kong Limited, a corporation organized under the laws of
          Hong Kong S.A.R.;

     (ii) ASE Technology Pte Limited, a corporation organized under the laws of
          Singapore;

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

     (iv) 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 Holding (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.