ADVANCED SEMICONDUCTOR ENGINEERING INC
F-1, EX-21.1, 2000-08-28
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                                                                    Exhibit 21.1


                    ADVANCED SEMICONDUCTOR ENGINEERING, INC.

                              LIST OF SUBSIDIARIES


A.   ASE Holding Limited, a corporation organized under the laws of Bermuda, and
     its subsidiaries:

     (1)  ASEP Realty Corporation, a corporation organized under the laws of the
          Philippines;

     (2)  ASE Holding Electronics (Philippines) Inc., a corporation organized
          under the laws of the Philippines;

     (3)  ASE Holding (Singapore) Pte. Limited, a corporation organized under
          the laws of Singapore; and

     (4)  ASE Investment Inc. (Labuan), a holding company organized under the
          laws of Malaysia.

B.   ASE Marketing Services Ltd., a corporation organized under the laws of Hong
     Kong.

C.   ASE Investment Inc., a corporation organized under the laws of the Republic
     of China.

D    ASE Capital Inc., a corporation organized under the laws of the Republic of
     China.

E.   ASE (Chung Li) Inc., a corporation organized under the laws of the Republic
     of China.

F.   ASE (Korea) Inc., a corporation organized under the laws of Korea.

G.   ASE Technologies, Inc., a corporation organized under the laws of the
     Republic of China, and its subsidiaries ASE Tech. Inc. and Transmonde Inc.,
     both organized under the laws of the state of California, U.S.A.

H.   J&R Holding Limited, and its wholly-owned subsidiary J&R Industrial Inc.,
     both organized under the laws of Bermuda. J&R Holding Limited has a
     subsidiary, ASE Test Limited.

     (1)  ASE Test Limited has four wholly-owned 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
               Singapore, and its majority owned subsidiary, ISE Labs, 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; and
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          (d)  ASE Electronics (M) Sdn Bhd, Inc., a corporation organized under
               the laws of Malaysia.

I.   Advanced Semiconductor Engineering, Inc. has a controlling interest in the
     following companies:

     (1)  ASE Material Inc., a corporation organized under the laws of the
          Republic of China; and

     (2)  Universal Scientific Industrial Co. Ltd., a corporation organized
          under the laws of the Republic of China.


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