ADVANCED SEMICONDUCTOR ENGINEERING INC
F-4/A, EX-23.2, 2000-09-21
SEMICONDUCTORS & RELATED DEVICES
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                                                                 Exhibit 23.2

The Board of Directors
Advanced Semiconductor Engineering, Inc.

We consent to the use of our report included herein and to the reference to our
firm under the heading "Experts" in the prospectus.

                                           /S/ KPMG CERTIFIED PUBLIC ACCOUNTANTS

Taipei, Taiwan


September 19, 2000




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