UNITED TEST & ASSEMBLY CENTER LTD
F-1, EX-23.3, 2000-09-28
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                                                                    EXHIBIT 23.3



                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the use in this Registration Statement on Form F-1 of our
report dated August 25, 2000, except as to the capital restructuring described
in Note 13 which is as of September 21, 2000, relating to the financial
statements of United Test and Assembly Center Ltd., which appear in such
Registration Statement. We also consent to the references to us under the
headings "Selected Consolidated Financial Data" and "Experts" in such
Registration Statement.


/s/
----------------------
PricewaterhouseCoopers
Singapore
September 28, 2000


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