Exhibit 23.2



                KPMG                               Telephone     +65 6213 3388
                16 Raffles Quay #22-00             Fax           +65 6225 0984
                Hong Leong Building                Internet      www.kpmg.com.sg
                Singapore 048581






            Consent of Independent Registered Public Accounting Firm

The Board of Directors
STATS ChipPAC Ltd.:

We consent to the use of our report included and incorporated by reference in
the registration statement on Form F-4 of STATS ChipPAC Ltd. to be filed on or
about March 21, 2005, of our report dated February 6, 2004, with respect to the
consolidated balance sheet of ST Assembly Test Services Ltd and subsidiaries as
of December 31, 2003, and the related consolidated statements of operations,
comprehensive loss, shareholders' equity and cash flows for each of the two
years in the period ended December 31, 2003, which report appears herein and in
the December 31, 2004, annual report on Form 20-F of STATS ChipPAC Ltd.

We consent to the reference to our firm under the heading "Experts" in the
registration statement.



/s/ KPMG
Singapore
March 21, 2005