EXHIBIT 10.4C


                           REVOLVING PROMISSORY NOTE

$8,000,000                                                  San Jose, California
                                                           Date: October 2, 1997

        ISE LABS, INC., ISE TECHNOLOGY, INC. and DIGITAL TESTING SERVICES, INC. 
(collectively, "Borrower"), for value received, hereby promises to pay to the 
order of COMERICA BANK-CALIFORNIA ("Bank"), in lawful money of the United States
of America, pursuant to that certain Loan and Security Agreement dated as of 
October 2, 1997, by and between Borrower and Bank (the "Loan Agreement"), (i) 
the principal amount of $8,000,000 or, if lesser, (ii) the principal amount of
all Revolving Advances outstanding as of the maturity date hereof.

        This Note is one of the Notes referred to in the Loan Agreement. All 
terms defined in the Loan Agreement shall have the same definitions when used 
herein, unless otherwise defined herein.

        Borrower further promises to pay interest on each Revolving Advance
hereunder in like funds on the principal amount hereof until paid in full, at a
rate or rates per annum and payable on the dates determined pursuant to the Loan
Agreement.

        Payment on this Note shall be applied in the manner set forth in the 
Loan Agreement. The Loan Agreement contains provisions for acceleration of the 
maturity of the Revolving Advances hereunder upon the occurrence of certain 
stated events and also provides for optional and mandatory prepayments of 
principal hereof prior to any stated maturity upon the terms and conditions 
therein specified.

        All Revolving Advances made by Bank to Borrower pursuant to the Loan 
Agreement shall be recorded by Bank on the books and records of Bank. The 
failure of Bank to record any Revolving Advance or any prepayment or payment 
made on account of the principal balance hereof shall not limit or otherwise 
affect the obligation of Borrower under this Note and under the Loan Agreement 
to pay the principal, interest and other amounts due and payable under the 
Revolving Advances.

        Any principal or interest payments on this Note not paid when due, 
whether at stated maturity, by acceleration or otherwise, shall bear interest at
the Default Rate.

        Upon the occurrence and continuance of a default hereunder or an Event
of Default under the Loan Agreement, all unpaid principal, accrued interest
and other amounts owing hereunder shall, at the option of Bank, be immediately
collectible by on behalf of Bank pursuant to the Loan Agreement and applicable
law.

        Borrower waives presentment and demand for payment, notice of dishonor, 
protest and notice of protest of this Note, and shall pay all costs of 
collection when incurred, including reasonable attorney's fees, costs and 
expenses. The right to plead any and all statutes of limitations as a defense to
any demand hereunder is hereby waived to the full extent permitted by law.

        The amount of this Note is secured by the Collateral identified and 
described as security therefor in the Loan Agreement.

        This Note shall be governed by, and construed and enforced in accordance
with, the laws of the State of California, excluding conflicts of laws 
principles that would cause the application of the laws of any other 
jurisdiction.

 
        The provisions of this Note shall inure to the benefit of and be binding
upon any successor to Borrower and shall extend to any holder hereof.


DIGITAL TESTING SERVICES, INC.                  ISE ELABS, INC.

By: /s/ Sassan Raissi                           By: /s/ Saeed Malik
   ---------------------------                     ---------------------------
Title:  President                               Title:  President
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ISE TECHNOLOGY, INC.

By: /s/ Saeed Malik
   ---------------------------
Title:  President
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