Exhibit 99.1


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the Registration Statements Nos.
333-121865, 333-109817 and 333-98405 on Form S-8 of our report relating to the
financial statements of Taiwan Semiconductor Manufacturing Company Limited
dated February 27, 2006 appearing in this Annual Report on Form 20-F of Taiwan
Semiconductor Manufacturing Company Limited for the year ended December 31,
2005, which expresses an unqualified opinion and includes explanatory paragraphs
relating to the reconciliation to accounting principles generally accepted in
the United States of America and the convenience translation of New Taiwan
Dollar amounts into U.S. dollar amounts.

/s/ Deloitte & Touche

Deloitte & Touche
Taipei, Taiwan
The Republic of China

April 18, 2006