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<DIV ALIGN="CENTER"><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">As
      filed with the Securities and Exchange Commission on October 29, 2004 </FONT></B>
</DIV>
 <DIV ALIGN="RIGHT"><B></B>
 </DIV>
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<P align="center"> <FONT size=5 face="TimesNewRomanPSMT,Times New Roman,Times,serif">SECURITIES
    AND EXCHANGE COMMISSION <BR>
  </FONT><FONT face="TimesNewRomanPSMT,Times New Roman,Times,serif">Washington,
  D.C. 20549<BR>
</FONT><FONT FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">_______________________</FONT></P>
<P align="center"> <FONT size=5 face="TimesNewRomanPSMT,Times New Roman,Times,serif">FORM
    S-8 <BR>
  </FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">REGISTRATION
  STATEMENT <BR>
  UNDER <BR>
  </FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">THE
  SECURITIES ACT OF 1933 </FONT><FONT FACE="TimesNewRomanPSMT,Times New Roman,Times,serif"><BR>
  _______________________</FONT></P>
<P align="center"> <FONT size=5 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ASE
    Test Limited </FONT><FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif"><BR>
  (Exact Name of Registrant as Specified in its Charter)</FONT></P>
<BR>
<TABLE WIDTH="80%" border=0 ALIGN="CENTER" cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=74% align=LEFT> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Republic
          of Singapore</FONT></B> </TD>
    <TD width=26% align=center> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">N/A</FONT></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=74% align=LEFT> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State
        or Other Jurisdiction of</FONT> </TD>
    <TD width=26% align=center> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(I.R.S.
        Employer Identification No.)</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=74% align=LEFT> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporation
        or Organization)</FONT> </TD>
    <TD width=26% align=left> </TD>
  </TR>
</TABLE>

<P align="center"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">10
      West Fifth Street <BR>
  Nantze Export Processing Zone <BR>
  Kaohsiung, Taiwan <BR>
  Republic of China <BR>
</FONT></B><FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Address
of Principal Executive Offices)<BR>
</FONT></P>

<P ALIGN="CENTER"> <B><FONT size=4 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">ASE
      Test Limited 2004 Share Option Plan<BR>
</FONT></B><FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Full
Title of the Plan)</FONT><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"> </FONT></B></P>
<P align="center"><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CT
      Corporation System <BR>
  111 Eighth Avenue <BR>
  New York, New York 10011 <BR>
  (212) 894-8940 <BR>
  </FONT></B><FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Name,
  Address, Including Zip Code, and Telephone <BR>
  Number, Including Area Code, of Agent for Service)</FONT></P>
<P ALIGN="CENTER"><B><I><FONT size=2 face="TimesNewRomanPS-BoldItalicMT,Times New Roman,Times,serif">Copy
        to:</FONT></I></B><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"><BR>
  Show-Mao Chen, Esq.<BR>
  </FONT></B><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Davis
  Polk &amp; Wardwell</FONT></B> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"><BR>
  The Hong Kong Club Building<BR>
  3A Charter Road <BR>
  Hong Kong</FONT></B> </P>
<DIV ALIGN="CENTER"><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">CALCULATION
      OF REGISTRATION FEE</FONT></B></DIV>
<TABLE WIDTH="95%" border=1 ALIGN="CENTER" cellpadding=0 cellspacing=0 BORDERCOLOR="#000000">
  <TR valign="bottom">
    <TD align=CENTER> <B><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Title
          Of Each Class Of Securities To Be Registered</FONT></B> </TD>
    <TD width=18% align=CENTER> <B><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Amount
          To Be Registered </FONT></B><SUP><FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(1)</FONT></SUP> </TD>
    <TD width=17% align=CENTER> <B><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Proposed
          Maximum<BR>
      Offering Price Per<BR>
      Share<SUP>(2)</SUP></FONT></B> </TD>
    <TD width=17% align=CENTER> <B><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Proposed
          Maximum<BR>
      Aggregate Offering Price</FONT></B> </TD>
    <TD width=17%  align=CENTER> <B><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Amount
          Of <BR>
            <B>Registration Fee</B></FONT></B></TD>
  </TR>
  <TR valign="bottom">
    <TD align=LEFT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Ordinary
        Shares, par value US$0.25 per share</FONT> </TD>
    <TD width=18% align=CENTER><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2,500,000</FONT> </TD>
    <TD width=17% align=CENTER> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">US$5.84</FONT> </TD>
    <TD width=17% align=CENTER> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">US$14,600,000</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif"> </FONT> </TD>
    <TD width=17% align=CENTER> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">US$1,849.82</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif"> </FONT> </TD>
  </TR>
</TABLE>
<TABLE WIDTH="90%" border=0 ALIGN="CENTER" cellpadding=0 cellspacing=0>
  <TR VALIGN="TOP">
    <TD WIDTH="3%" nowrap> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(1)</FONT></TD>
    <TD WIDTH="97%"> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">In
        accordance with Rule 416 under the Securities Act of 1933, as amended
        (the &#147;Securities Act&#148;), this registration statement shall be
        deemed to cover any additional securities that may be offered or issued
        pursuant to the anti-dilution adjustment provisions of the ASE Test Limited
        2004 Share Option Plan.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=2>&nbsp;</TD>
  </TR>
  <TR>
    <TD nowrap valign=top> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(2)</FONT></TD>
    <TD> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Estimated
        solely for the purpose of calculating the amount of the registration
        fee, pursuant to Rules 457(c) and (h) under the Securities Act, on the
        basis of the average of the high and low sale prices for ASE Test Limited&#146;s
        ordinary shares reported on the Nasdaq National Market on October 26,
        2004.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=2>&nbsp;</TD>
  </TR>
</TABLE>
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<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ASE Test
    Limited (the &#147;Registrant&#148; or the &#147;Company&#148;) is filing
    this Registration Statement on Form S-8 under the Securities Act (the &#147;Registration
    Statement&#148;) with the Securities and Exchange Commission (the &#147;Commission&#148;)
    to register 2,500,000 ordinary shares, par value $0.25 per share, of the
    Company (the &#147;Shares&#148;) for issuance pursuant to the ASE Test Limited
    2004 Share Option Plan. </FONT></P>
<P ALIGN="CENTER"> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">PART
      I</FONT></B></P>
<P ALIGN="CENTER"> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">INFORMATION
      REQUIRED IN THE PROSPECTUS</FONT></B></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 1. &nbsp;&nbsp;PLAN
    INFORMATION</FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">All
    information required by Part I of Form S-8 to be contained in the Section
    10(a) prospectus is omitted from this Registration Statement in accordance
    with Rule 428 under the Securities Act and the Note to Part I of Form S-8.</FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 2. &nbsp;&nbsp;REGISTRANT
    INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">All
    information required by Part I of Form S-8 to be contained in the Section
    10(a) prospectus is omitted from this Registration Statement in accordance
    with Rule 428 under the Securities Act and the Note to Part I of Form S-8.</FONT></P>
<P ALIGN="CENTER"> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">PART
      II</FONT></B></P>
<P ALIGN="CENTER"> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 3. &nbsp;&nbsp;INCORPORATION
    OF DOCUMENTS BY REFERENCE </FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
    Registrant hereby incorporates by reference the following documents in this
    Registration Statement: </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(a)
    the Registrant&#146;s annual report on Form 20-F under the Securities Exchange
    Act of 1934, as amended (the &#147;Exchange Act&#148;), for the fiscal year
    ended December 31, 2003 (Exchange Act File No. 000-28522); </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(b)
    all other reports filed by the Registrant pursuant to Sections 13(a) or 15(d)
    of the Exchange Act since December 31, 2003 (Exchange Act File No. 000-28522);
    and </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(c) &#147;Description
    of Share Capital&#148; on pages 79 to 82 of the Registrant&#146;s registration
    statement on Form F-3 under the Securities Act (Securities Act File No. 333-12150),
    including any amendment or report filed for the purpose of updating such
    description. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">All
    documents subsequently filed by the Registrant pursuant to Sections 13(a),
    13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
    amendment which indicates that all securities offered hereby have been sold
    or which deregisters all securities then remaining unsold, also shall be
    deemed to be incorporated by reference in this Registration Statement and
    to be part hereof from the date of filing of such documents. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Any
    statement contained herein or in a document incorporated or deemed to be
    incorporated by reference herein shall be deemed to be modified or superseded
    for purposes hereof or of the related prospectus to the extent that a statement
    contained herein or in any other subsequently filed document which is also
    incorporated or deemed to be incorporated herein modifies or supersedes such
    statement. Any such statement so modified or superseded shall not be deemed,
    except as so modified or superseded, to constitute a part of this Registration
    Statement. </FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 4.&nbsp;&nbsp; DESCRIPTION
    OF SECURITIES</FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
    applicable.</FONT></P>
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  <TABLE>
    <TR>
      <TD nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">2</FONT><BR>
      </TD>
    </TR>
  </TABLE>
</DIV>
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<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif"><br>
  <br>
  <br>
  Item 5. &nbsp;&nbsp;INTERESTS
    OF NAMED EXPERTS AND COUNSEL </FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
    applicable.</FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 6. &nbsp;&nbsp;INDEMNIFICATION
    OF DIRECTORS AND OFFICERS </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The
    Registrant&#146;s Articles of Association provide for the indemnification
    by the Registrant of every director, secretary or other officer of the Registrant
    against all costs, charges, losses, expenses and liabilities incurred by
    him in the execution and discharge of his duties or in relation thereto,
    including any liability by him in defending any proceedings, civil or criminal,
    which relate to anything done or omitted or alleged to have been done or
    omitted by him as an officer or employee of the Registrant and in which judgment
    is given in his favor (or the proceedings otherwise disposed of without any
    finding or admission of any material breach of duty on his part) or in which
    he is acquitted or in connection with any application under any statute for
    relief from liability in respect of any such act or omission in which relief
    is granted to him by the court. The Articles of Association further provide
    that no director, manager, secretary or other officer of the Registrant shall
    be liable (i) for the acts, receipts, neglects or defaults of any other director
    or officer; (ii) for joining in any receipt or other act for conformity;
    (iii) for any loss or expense happening to the Registrant through the insufficiency
    or deficiency of title to any property acquired by order of the directors
    for or on behalf of the Registrant; (iv) for the insufficiency or deficiency
    of any security in or upon which any of the moneys of the Registrant shall
    be invested; (v) for any loss or damage arising from the bankruptcy, insolvency
    or tortious act of any person with whom any moneys, securities or effects
    shall be deposited or left; or (vi) for any other loss, damage or misfortune
    whatever which shall happen in the execution of the duties of his office
    or in relation thereto unless the same shall happen through his own negligence,
    default, breach of duty or breach of trust. The indemnification provisions
    in the Articles of Association provide for indemnification of the Registrant&#146;s
    officers and directors in accordance with the Companies Act, Chapter 50,
    of the Republic of Singapore. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">The
    Company has obtained an insurance policy which provides liability coverage,
    including coverage for liabilities arising under the U.S. federal securities
    laws, for directors and officers and which contains certain exceptions and
    exclusions. </FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 7.&nbsp;&nbsp; EXEMPTION
    FROM REGISTRATION CLAIMED </FONT></P>
<P><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not
    applicable.</FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 8. &nbsp;&nbsp;EXHIBITS</FONT> </P>
<TABLE WIDTH="90%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=16% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Exhibit
        No.</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Description
        of Document</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=16% align=left VALIGN="TOP"> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">4.1</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Memorandum
        and Articles of Association of the Registrant (incorporating all</FONT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">amendments
        as at October 14, 1999) (incorporated by reference to Exhibit 1(a)</FONT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to
        the Registrant&#146;s annual report on Form 20-F (Exchange Act File No.
        000-</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">28522)
        for the fiscal year ended December 31, 2003).</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=16% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">4.2</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ASE
        Test Limited 2004 Share Option Plan.</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=16% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">5.1</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Opinion
        of Allen &amp; Gledhill, Singapore counsel to the Registrant, as to the</FONT> <FONT SIZE=2 FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">legality
        of the securities being registered.</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center colspan=2>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD width=16% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">23.1</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Consent
        of Allen &amp; Gledhill (included in Exhibit 5.1).</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=16% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">23.2</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Consent
        of Deloitte &amp; Touche, Independent Registered Public Accounting Firm.</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=16% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">24.1</FONT> </TD>
    <TD width=84% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Powers
        of Attorney (included on the signature page hereto).</FONT> </TD>
  </TR>
</TABLE>
<P><FONT SIZE=2 FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">Item 9.</FONT> <FONT SIZE=2 FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;UNDERTAKINGS</FONT></P>
<P><FONT SIZE="2" FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT> <FONT SIZE=2 FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">(a)</FONT> <FONT SIZE=2 FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;The
    undersigned Registrant hereby undertakes:</FONT> <BR>
</P>
<P ALIGN="CENTER"> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">3 </FONT></P>
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<P><br>
</P>
<TABLE WIDTH="95%" border=0 cellpadding=0 cellspacing=0>
  <TR>
    <TD WIDTH="5%" valign=top nowrap>&nbsp;</TD>
    <TD WIDTH="5%" valign=top nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(1)</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To
        file, during any period in which offers or sales are being made, a post-effective
        amendment to this Registration Statement:</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=4>&nbsp;</TD>
  </TR>
  <TR>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%" valign=top nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(i)</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To
        include any prospectus required by Section 10(a)(3) of the Securities
        Act;</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=4>&nbsp;</TD>
  </TR>
  <TR>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%" valign=top nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(ii)</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To
        reflect in the prospectus any facts or events arising after the effective
        date of the Registration Statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent
        a fundamental change in the information set forth in the Registration
        Statement. Notwithstanding the foregoing, any increase or decrease in
        volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation
        from the low or high end of the estimated maximum offering range may
        be reflected in the form of prospectus filed with the Commission pursuant
        to Rule 424(b) if, in the aggregate, the changes in volume and price
        represent no more than a 20 percent change in the maximum aggregate offering
        price set forth in the &#147;Calculation of Registration Fee&#148; table
        in the effective Registration Statement; and</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=4>&nbsp;</TD>
  </TR>
  <TR>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%" valign=top nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(iii)</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To
        include any material information with respect to the plan of distribution
        not previously disclosed in the Registration Statement or any material
        change to such information in the Registration Statement;</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=4>&nbsp;</TD>
  </TR>
  <TR>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD WIDTH="5%">&nbsp;</TD>
    <TD colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">provided,
        however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
        information required to be included in a post-effective amendment by
        those paragraphs is contained in periodic reports filed with or furnished
        to the Commission by the Registrant pursuant to Section 13 or Section
        15(d) of the Exchange Act that are incorporated by reference in the Registration
        Statement.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=4>&nbsp;</TD>
  </TR>
  <TR>
    <TD WIDTH="5%" valign=top nowrap>&nbsp;</TD>
    <TD WIDTH="5%" valign=top nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(2)</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">That,
        for the purpose of determining any liability under the Securities Act,
        each such post-effective amendment shall be deemed to be a new registration
        statement relating to the securities offered therein, and the offering
        of such securities at that time shall be deemed to be the initial bona
        fide offering thereof.</FONT> </TD>
  </TR>
  <TR>
    <TD colspan=4>&nbsp;</TD>
  </TR>
  <TR>
    <TD WIDTH="5%" valign=top nowrap>&nbsp;</TD>
    <TD WIDTH="5%" valign=top nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(3)</FONT>&nbsp; &nbsp; &nbsp; </TD>
    <TD colspan=2> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">To
        remove from registration by means of a post-effective amendment any of
        the securities being registered which remain unsold at the termination
        of the offering.</FONT> </TD>
  </TR>
</TABLE>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(b)
    The undersigned Registrant hereby undertakes that, for purposes of determining
    any liability under the Securities Act, each filing of the Registrant&#146;s
    annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
    Act (and, where applicable, each filing of an employee benefit plan&#146;s
    annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated
    by reference in the Registration Statement shall be deemed to be a new registration
    statement relating to the securities offered therein, and the offering of
    such securities at that time shall be deemed to be the initial bona fide
    offering thereof. </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(c)
    Insofar as indemnification for liabilities arising under the Securities Act
    may be permitted to directors, officers and controlling persons of the Registrant
    pursuant to the foregoing provisions, or otherwise, the Registrant has been
    advised that in the opinion of the Commission such indemnification is against
    public policy as expressed in the Securities Act and is, therefore, unenforceable.
    In the event that a claim for indemnification against such liabilities (other
    than the payment by the Registrant of expenses incurred or paid by a director,
    officer or controlling person of the Registrant in the successful defense
    of any action, suit or proceeding) is asserted by such director, officer
    or controlling person in connection with the securities being registered,
    the Registrant will, unless in the opinion of its counsel the matter has
    been settled by controlling precedent, submit to a court of appropriate jurisdiction
    the question whether such indemnification by it is against public policy
    as expressed in the Securities Act and will be governed by the final adjudication
    of such issue. </FONT></P>
<div align=center>
  <TABLE>
    <TR>
      <TD nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">4</FONT><BR>
      </TD>
    </TR>
  </TABLE>
</DIV>
<HR WIDTH="100%" SIZE=3 NOSHADE>
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<P ALIGN="CENTER"> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"><br>
  <br>
SIGNATURES</FONT></B></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant
    to the requirements of the Securities Act, the Registrant certifies that
    it has reasonable grounds to believe that it meets all of the requirements
    for filing on Form S-8 and has duly caused this Registration Statement to
    be signed on its behalf by the undersigned, thereunto duly authorized, in
    Taipei, Taiwan, Republic of China, on October 29, 2004. </FONT></P>
<TABLE WIDTH="95%"  BORDER="0" CELLSPACING="0" CELLPADDING="0">
  <TR>
    <TD WIDTH="60%">&nbsp;</TD>
    <TD><P><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ASE
          TEST LIMITED</FONT></P>
        <P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">By: <u>&nbsp;/s/
              Jason C. S. Chang &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><BR>
&nbsp;&nbsp;&nbsp;&nbsp; Jason C. S. Chang<BR>
&nbsp;&nbsp;&nbsp;&nbsp; </FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Chairman </FONT></P></TD>
  </TR>
</TABLE>
<P>&nbsp;</P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">KNOW
    ALL MEN BY THESE PRESENTS that ASE Test Limited (the &#147;Company&#148;)
    and each person whose signature appears below constitutes and appoints Jason
    C.S. Chang, Chairman of the Company, and Freddie Liu, Chief Financial Officer
    of the Company, and any other person acting in such capacity, and each of
    them, true and lawful attorneys-in-fact and agents of the Company and each
    such person with full power of substitution, for and in the name, place and
    stead of the Company and each such person, in any and all capacities, to
    take the following actions: (i) to sign a Registration Statement on Form
    S-8 (the &#147;Registration Statement&#148;) under the Securities Act of
    1933, as amended (the &#147;Securities Act&#148;), relating to the registration
    of up to 2,500,000 ordinary shares, par value US$0.25 each (the &#147;Shares&#148;),
    to be issued by the Company pursuant to the ASE Test Limited 2004 Share Option
    Plan (the &#147;Option Plan&#148;), and one or more amendments to the Registration
    Statement (including, without limitation, post-effective amendments thereto),
    and to cause the same to be filed with or, where permitted, transmitted for
    filing to, the United States Securities and Exchange Commission, together
    with such exhibits and other documents as may be necessary or appropriate;
    (ii) to sign such applications, certificates, consents and other documents
    as may be necessary or appropriate from time to time in connection with the
    qualification of the Shares to be sold pursuant to the Registration Statement
    under the securities or Blue Sky laws of any of the states or other jurisdictions
    of the United States or under the securities or other relevant laws of other
    jurisdictions outside the United States and to cause the same to be filed
    with the securities or Blue Sky commissions of such states or other jurisdictions
    or the relevant authorities in the appropriate jurisdictions outside the
    United States; and (iii) to sign such other documents (including, without
    limitation, such other appropriate documents relating to the Shares and the
    Option Plan), to take such other actions, including without limitation application
    for listing on The Nasdaq National Market, and/or other securities exchanges,
    and related actions, and to do such other things as said attorneys-in-fact
    and agents, or any of them, may deem necessary or appropriate from time to
    time in connection with the foregoing and in connection with the issuance
    and sale from time to time by the Company of the Shares pursuant to the Option
    Plan, granting to such attorneys-in-fact and agents, full power and authority
    to do and perform each and every act and thing requisite and necessary to
    be done in and about the premises, as fully to all intents and purposes as
    each such person might or could do in person, hereby ratifying and confirming
    all that said attorneys-in-fact and agents, or their substitute or substitutes,
    may lawfully do or cause to be done by virtue thereof. </FONT></P>
<P> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant
    to the requirements of the Securities Act, this Registration Statement has
    been signed below by the following persons in the capacities and on the dates
    indicated. </FONT></P>
<TABLE WIDTH="95%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=28% align=CENTER> <B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Signature</FONT></U></B> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=center> <B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Title</FONT></U></B> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Date</FONT></U></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Jason C. S. Chang</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD>
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Jason
        C. S. Chang</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Chairman,
        Chief Executive Officer and Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Principal
        Executive Officer)</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Richard H.P. Chang</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD>
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Richard
        H.P. Chang</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Vice
        Chairman and Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
</TABLE>
<BR>
<P ALIGN="CENTER"> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">5 </FONT></P>
<HR WIDTH="100%" SIZE=3 NOSHADE>
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<br>
<br>
<BR>
<TABLE WIDTH="95%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=28% align=CENTER> <B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Signature</FONT></U></B> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;
        <DIV ALIGN="CENTER"><B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New
Roman,Times,serif">Title</FONT></U></B> </DIV></TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Date</FONT></U></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Raymond Lo</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD WIDTH="28%">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Raymond
        Lo</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">President
        and Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Freddie Liu</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD WIDTH="28%">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Freddie
        Liu</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Chief
        Financial Officer and Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(Principal
        Accounting Officer)</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Jeffrey Chen</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD WIDTH="28%">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Jeffrey
        Chen</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Chin Ko-Chien</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD WIDTH="28%">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Chin
        Ko-Chien</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Alan Cheng</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD WIDTH="28%">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Alan
        Cheng</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Joseph Tung</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD WIDTH="28%">
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD colspan=3> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Joseph
        Tung</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD colspan=3 align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">/s/
        Kanapathi A/L Kuppusamy</FONT> </TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD>
      <HR noshade size=1>
    </TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD> </TD>
    <TD WIDTH="16%"> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Kanapathi
        A/L Kuppusamy</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=50% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Director</FONT> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">October
        29, 2004</FONT> </TD>
  </TR>
</TABLE>
<BR>
<div align=center>
  <TABLE>
    <TR>
      <TD nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">6</FONT><BR>
      </TD>
    </TR>
  </TABLE>
</DIV>
<HR WIDTH="100%" SIZE=3 NOSHADE>
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<P>&nbsp;</P>
<P align="center"> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">SIGNATURE
      OF AUTHORIZED REPRESENTATIVE OF THE REGISTRANT </FONT></B></P>
<P align="LEFT"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Pursuant
    to the Securities Act, the undersigned, the duly authorized representative
    in the United States of the Registrant, has signed this Registration Statement
    or amendment thereto in Newark, Delaware, on October 29, 2004.</FONT></P>
<TABLE WIDTH="95%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=60% align=center>&nbsp;</TD>
    <TD align=LEFT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">PUGLISI &amp; ASSOCIATES</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=right>&nbsp;</TD>
    <TD align=LEFT>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=60% align=right>&nbsp;</TD>
        <TD align=LEFT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">By:&nbsp;<u>&nbsp;/s/
        Donald Puglisi</u></FONT><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></TD>
  </TR>
  <TR valign="bottom">
    <TD width=60% align=center>&nbsp;</TD>
    <TD align=LEFT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Donald
        Puglisi</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center width=60%>&nbsp;</TD>
    <TD align=LEFT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Managing
        Director</FONT> </TD>
  </TR>
</TABLE>
<BR>
<div align=center>
  <TABLE>
    <TR>
      <TD nowrap> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">7</FONT><BR>
      </TD>
    </TR>
  </TABLE>
</DIV>
<HR WIDTH="100%" SIZE=3 NOSHADE>
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<P>&nbsp;</P>
<P ALIGN="CENTER"><B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">EXHIBIT
      INDEX</FONT></B> </P>
<TABLE WIDTH="90%" border=0 cellpadding=0 cellspacing=0>
  <TR valign="bottom">
    <TD width=21% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Exhibit
        No.</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Description
        </FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=21% align=left VALIGN="TOP"> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">4.1</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Memorandum
        and Articles of Association of the Registrant (incorporating all</FONT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">amendments
        as at October 14, 1999) (incorporated by reference to Exhibit 1(a)</FONT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">to
        the Registrant&#146;s annual report on Form 20-F (Exchange Act File No.
        000-</FONT><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">28522)
        for the fiscal year ended December 31, 2003).</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=21% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">4.2</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">ASE
        Test Limited 2004 Share Option Plan.</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=21% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">5.1</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Opinion
        of Allen &amp; Gledhill, Singapore counsel to the Registrant, as to the</FONT> <FONT SIZE=2 FACE="TimesNewRomanPSMT,Times New Roman,Times,serif">legality
        of the securities being registered.</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center colspan=2>&nbsp; </TD>
  </TR>
  <TR valign="bottom">
    <TD width=21% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">23.1</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Consent
        of Allen &amp; Gledhill (included in Exhibit 5.1).</FONT> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=21% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">23.2</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Consent
        of Deloitte &amp; Touche, Independent Registered Public Accounting Firm.</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD width=21% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">24.1</FONT> </TD>
    <TD width=79% align=left> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Powers
        of Attorney (included on the signature page hereto).</FONT> </TD>
  </TR>
</TABLE>
<P>&nbsp;</P>
<HR WIDTH="100%" SIZE=3 NOSHADE>
</BODY>
</HTML>
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Untitled Document
As
      filed with the Securities and Exchange Commission on October 29, 2004
SECURITIES
    AND EXCHANGE COMMISSION
Washington,
  D.C. 20549
_______________________
FORM
    S-8
REGISTRATION
  STATEMENT
UNDER
THE
  SECURITIES ACT OF 1933
_______________________
ASE
    Test Limited
(Exact Name of Registrant as Specified in its Charter)
Republic
          of Singapore
N/A
(State
        or Other Jurisdiction of
(I.R.S.
        Employer Identification No.)
Incorporation
        or Organization)
10
      West Fifth Street
Nantze Export Processing Zone
Kaohsiung, Taiwan
Republic of China
(Address
of Principal Executive Offices)
ASE
      Test Limited 2004 Share Option Plan
(Full
Title of the Plan)
CT
      Corporation System
111 Eighth Avenue
New York, New York 10011
(212) 894-8940
(Name,
  Address, Including Zip Code, and Telephone
Number, Including Area Code, of Agent for Service)
Copy
        to:
Show-Mao Chen, Esq.
Davis
  Polk & Wardwell
The Hong Kong Club Building
3A Charter Road
Hong Kong
CALCULATION
      OF REGISTRATION FEE
Title
          Of Each Class Of Securities To Be Registered
Amount
          To Be Registered
(1)
Proposed
          Maximum
Offering Price Per
Share
(2)
Proposed
          Maximum
Aggregate Offering Price
Amount
          Of
Registration Fee
Ordinary
        Shares, par value US$0.25 per share
2,500,000
US$5.84
US$14,600,000
US$1,849.82
(1)
In
        accordance with Rule 416 under the Securities Act of 1933, as amended
        (the "Securities Act"), this registration statement shall be
        deemed to cover any additional securities that may be offered or issued
        pursuant to the anti-dilution adjustment provisions of the ASE Test Limited
        2004 Share Option Plan.
(2)
Estimated
        solely for the purpose of calculating the amount of the registration
        fee, pursuant to Rules 457(c) and (h) under the Securities Act, on the
        basis of the average of the high and low sale prices for ASE Test Limited's
        ordinary shares reported on the Nasdaq National Market on October 26,
        2004.
ASE Test
    Limited (the "Registrant" or the "Company") is filing
    this Registration Statement on Form S-8 under the Securities Act (the "Registration
    Statement") with the Securities and Exchange Commission (the "Commission")
    to register 2,500,000 ordinary shares, par value $0.25 per share, of the
    Company (the "Shares") for issuance pursuant to the ASE Test Limited
    2004 Share Option Plan.
PART
      I
INFORMATION
      REQUIRED IN THE PROSPECTUS
Item 1.   PLAN
    INFORMATION
All
    information required by Part I of Form S-8 to be contained in the Section
    10(a) prospectus is omitted from this Registration Statement in accordance
    with Rule 428 under the Securities Act and the Note to Part I of Form S-8.
Item 2.   REGISTRANT
    INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION
All
    information required by Part I of Form S-8 to be contained in the Section
    10(a) prospectus is omitted from this Registration Statement in accordance
    with Rule 428 under the Securities Act and the Note to Part I of Form S-8.
PART
      II
INFORMATION
      REQUIRED IN THE REGISTRATION STATEMENT
Item 3.   INCORPORATION
    OF DOCUMENTS BY REFERENCE
The
    Registrant hereby incorporates by reference the following documents in this
    Registration Statement:
(a)
    the Registrant's annual report on Form 20-F under the Securities Exchange
    Act of 1934, as amended (the "Exchange Act"), for the fiscal year
    ended December 31, 2003 (Exchange Act File No. 000-28522);
(b)
    all other reports filed by the Registrant pursuant to Sections 13(a) or 15(d)
    of the Exchange Act since December 31, 2003 (Exchange Act File No. 000-28522);
    and
(c) "Description
    of Share Capital" on pages 79 to 82 of the Registrant's registration
    statement on Form F-3 under the Securities Act (Securities Act File No. 333-12150),
    including any amendment or report filed for the purpose of updating such
    description.
All
    documents subsequently filed by the Registrant pursuant to Sections 13(a),
    13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective
    amendment which indicates that all securities offered hereby have been sold
    or which deregisters all securities then remaining unsold, also shall be
    deemed to be incorporated by reference in this Registration Statement and
    to be part hereof from the date of filing of such documents.
Any
    statement contained herein or in a document incorporated or deemed to be
    incorporated by reference herein shall be deemed to be modified or superseded
    for purposes hereof or of the related prospectus to the extent that a statement
    contained herein or in any other subsequently filed document which is also
    incorporated or deemed to be incorporated herein modifies or supersedes such
    statement. Any such statement so modified or superseded shall not be deemed,
    except as so modified or superseded, to constitute a part of this Registration
    Statement.
Item 4.   DESCRIPTION
    OF SECURITIES
Not
    applicable.
2
Item 5.   INTERESTS
    OF NAMED EXPERTS AND COUNSEL
Not
    applicable.
Item 6.   INDEMNIFICATION
    OF DIRECTORS AND OFFICERS
The
    Registrant's Articles of Association provide for the indemnification
    by the Registrant of every director, secretary or other officer of the Registrant
    against all costs, charges, losses, expenses and liabilities incurred by
    him in the execution and discharge of his duties or in relation thereto,
    including any liability by him in defending any proceedings, civil or criminal,
    which relate to anything done or omitted or alleged to have been done or
    omitted by him as an officer or employee of the Registrant and in which judgment
    is given in his favor (or the proceedings otherwise disposed of without any
    finding or admission of any material breach of duty on his part) or in which
    he is acquitted or in connection with any application under any statute for
    relief from liability in respect of any such act or omission in which relief
    is granted to him by the court. The Articles of Association further provide
    that no director, manager, secretary or other officer of the Registrant shall
    be liable (i) for the acts, receipts, neglects or defaults of any other director
    or officer; (ii) for joining in any receipt or other act for conformity;
    (iii) for any loss or expense happening to the Registrant through the insufficiency
    or deficiency of title to any property acquired by order of the directors
    for or on behalf of the Registrant; (iv) for the insufficiency or deficiency
    of any security in or upon which any of the moneys of the Registrant shall
    be invested; (v) for any loss or damage arising from the bankruptcy, insolvency
    or tortious act of any person with whom any moneys, securities or effects
    shall be deposited or left; or (vi) for any other loss, damage or misfortune
    whatever which shall happen in the execution of the duties of his office
    or in relation thereto unless the same shall happen through his own negligence,
    default, breach of duty or breach of trust. The indemnification provisions
    in the Articles of Association provide for indemnification of the Registrant's
    officers and directors in accordance with the Companies Act, Chapter 50,
    of the Republic of Singapore.
The
    Company has obtained an insurance policy which provides liability coverage,
    including coverage for liabilities arising under the U.S. federal securities
    laws, for directors and officers and which contains certain exceptions and
    exclusions.
Item 7.   EXEMPTION
    FROM REGISTRATION CLAIMED
Not
    applicable.
Item 8.   EXHIBITS
Exhibit
        No.
Description
        of Document
4.1
Memorandum
        and Articles of Association of the Registrant (incorporating all
amendments
        as at October 14, 1999) (incorporated by reference to Exhibit 1(a)
to
        the Registrant's annual report on Form 20-F (Exchange Act File No.
        000-
28522)
        for the fiscal year ended December 31, 2003).
4.2
ASE
        Test Limited 2004 Share Option Plan.
5.1
Opinion
        of Allen & Gledhill, Singapore counsel to the Registrant, as to the
legality
        of the securities being registered.
23.1
Consent
        of Allen & Gledhill (included in Exhibit 5.1).
23.2
Consent
        of Deloitte & Touche, Independent Registered Public Accounting Firm.
24.1
Powers
        of Attorney (included on the signature page hereto).
Item 9.
UNDERTAKINGS
(a)
The
    undersigned Registrant hereby undertakes:
3
(1)
To
        file, during any period in which offers or sales are being made, a post-effective
        amendment to this Registration Statement:
(i)
To
        include any prospectus required by Section 10(a)(3) of the Securities
        Act;
(ii)
To
        reflect in the prospectus any facts or events arising after the effective
        date of the Registration Statement (or the most recent post-effective
        amendment thereof) which, individually or in the aggregate, represent
        a fundamental change in the information set forth in the Registration
        Statement. Notwithstanding the foregoing, any increase or decrease in
        volume of securities offered (if the total dollar value of securities
        offered would not exceed that which was registered) and any deviation
        from the low or high end of the estimated maximum offering range may
        be reflected in the form of prospectus filed with the Commission pursuant
        to Rule 424(b) if, in the aggregate, the changes in volume and price
        represent no more than a 20 percent change in the maximum aggregate offering
        price set forth in the "Calculation of Registration Fee" table
        in the effective Registration Statement; and
(iii)
To
        include any material information with respect to the plan of distribution
        not previously disclosed in the Registration Statement or any material
        change to such information in the Registration Statement;
provided,
        however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
        information required to be included in a post-effective amendment by
        those paragraphs is contained in periodic reports filed with or furnished
        to the Commission by the Registrant pursuant to Section 13 or Section
        15(d) of the Exchange Act that are incorporated by reference in the Registration
        Statement.
(2)
That,
        for the purpose of determining any liability under the Securities Act,
        each such post-effective amendment shall be deemed to be a new registration
        statement relating to the securities offered therein, and the offering
        of such securities at that time shall be deemed to be the initial bona
        fide offering thereof.
(3)
To
        remove from registration by means of a post-effective amendment any of
        the securities being registered which remain unsold at the termination
        of the offering.
(b)
    The undersigned Registrant hereby undertakes that, for purposes of determining
    any liability under the Securities Act, each filing of the Registrant's
    annual report pursuant to Section 13(a) or Section 15(d) of the Exchange
    Act (and, where applicable, each filing of an employee benefit plan's
    annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated
    by reference in the Registration Statement shall be deemed to be a new registration
    statement relating to the securities offered therein, and the offering of
    such securities at that time shall be deemed to be the initial bona fide
    offering thereof.
(c)
    Insofar as indemnification for liabilities arising under the Securities Act
    may be permitted to directors, officers and controlling persons of the Registrant
    pursuant to the foregoing provisions, or otherwise, the Registrant has been
    advised that in the opinion of the Commission such indemnification is against
    public policy as expressed in the Securities Act and is, therefore, unenforceable.
    In the event that a claim for indemnification against such liabilities (other
    than the payment by the Registrant of expenses incurred or paid by a director,
    officer or controlling person of the Registrant in the successful defense
    of any action, suit or proceeding) is asserted by such director, officer
    or controlling person in connection with the securities being registered,
    the Registrant will, unless in the opinion of its counsel the matter has
    been settled by controlling precedent, submit to a court of appropriate jurisdiction
    the question whether such indemnification by it is against public policy
    as expressed in the Securities Act and will be governed by the final adjudication
    of such issue.
4
SIGNATURES
Pursuant
    to the requirements of the Securities Act, the Registrant certifies that
    it has reasonable grounds to believe that it meets all of the requirements
    for filing on Form S-8 and has duly caused this Registration Statement to
    be signed on its behalf by the undersigned, thereunto duly authorized, in
    Taipei, Taiwan, Republic of China, on October 29, 2004.
ASE
          TEST LIMITED
By:
/s/
              Jason C. S. Chang
Jason C. S. Chang
Chairman
KNOW
    ALL MEN BY THESE PRESENTS that ASE Test Limited (the "Company")
    and each person whose signature appears below constitutes and appoints Jason
    C.S. Chang, Chairman of the Company, and Freddie Liu, Chief Financial Officer
    of the Company, and any other person acting in such capacity, and each of
    them, true and lawful attorneys-in-fact and agents of the Company and each
    such person with full power of substitution, for and in the name, place and
    stead of the Company and each such person, in any and all capacities, to
    take the following actions: (i) to sign a Registration Statement on Form
    S-8 (the "Registration Statement") under the Securities Act of
    1933, as amended (the "Securities Act"), relating to the registration
    of up to 2,500,000 ordinary shares, par value US$0.25 each (the "Shares"),
    to be issued by the Company pursuant to the ASE Test Limited 2004 Share Option
    Plan (the "Option Plan"), and one or more amendments to the Registration
    Statement (including, without limitation, post-effective amendments thereto),
    and to cause the same to be filed with or, where permitted, transmitted for
    filing to, the United States Securities and Exchange Commission, together
    with such exhibits and other documents as may be necessary or appropriate;
    (ii) to sign such applications, certificates, consents and other documents
    as may be necessary or appropriate from time to time in connection with the
    qualification of the Shares to be sold pursuant to the Registration Statement
    under the securities or Blue Sky laws of any of the states or other jurisdictions
    of the United States or under the securities or other relevant laws of other
    jurisdictions outside the United States and to cause the same to be filed
    with the securities or Blue Sky commissions of such states or other jurisdictions
    or the relevant authorities in the appropriate jurisdictions outside the
    United States; and (iii) to sign such other documents (including, without
    limitation, such other appropriate documents relating to the Shares and the
    Option Plan), to take such other actions, including without limitation application
    for listing on The Nasdaq National Market, and/or other securities exchanges,
    and related actions, and to do such other things as said attorneys-in-fact
    and agents, or any of them, may deem necessary or appropriate from time to
    time in connection with the foregoing and in connection with the issuance
    and sale from time to time by the Company of the Shares pursuant to the Option
    Plan, granting to such attorneys-in-fact and agents, full power and authority
    to do and perform each and every act and thing requisite and necessary to
    be done in and about the premises, as fully to all intents and purposes as
    each such person might or could do in person, hereby ratifying and confirming
    all that said attorneys-in-fact and agents, or their substitute or substitutes,
    may lawfully do or cause to be done by virtue thereof.
Pursuant
    to the requirements of the Securities Act, this Registration Statement has
    been signed below by the following persons in the capacities and on the dates
    indicated.
Signature
Title
Date
/s/
        Jason C. S. Chang
Jason
        C. S. Chang
Chairman,
        Chief Executive Officer and Director
October
        29, 2004
(Principal
        Executive Officer)
/s/
        Richard H.P. Chang
Richard
        H.P. Chang
Vice
        Chairman and Director
October
        29, 2004
5
Signature
Title
Date
/s/
        Raymond Lo
Raymond
        Lo
President
        and Director
October
        29, 2004
/s/
        Freddie Liu
Freddie
        Liu
Chief
        Financial Officer and Director
October
        29, 2004
(Principal
        Accounting Officer)
/s/
        Jeffrey Chen
Jeffrey
        Chen
Director
October
        29, 2004
/s/
        Chin Ko-Chien
Chin
        Ko-Chien
Director
October
        29, 2004
/s/
        Alan Cheng
Alan
        Cheng
Director
October
        29, 2004
/s/
        Joseph Tung
Joseph
        Tung
Director
October
        29, 2004
/s/
        Kanapathi A/L Kuppusamy
Kanapathi
        A/L Kuppusamy
Director
October
        29, 2004
6
SIGNATURE
      OF AUTHORIZED REPRESENTATIVE OF THE REGISTRANT
Pursuant
    to the Securities Act, the undersigned, the duly authorized representative
    in the United States of the Registrant, has signed this Registration Statement
    or amendment thereto in Newark, Delaware, on October 29, 2004.
PUGLISI & ASSOCIATES
By:
/s/
        Donald Puglisi
Donald
        Puglisi
Managing
        Director
7
EXHIBIT
      INDEX
Exhibit
        No.
Description
4.1
Memorandum
        and Articles of Association of the Registrant (incorporating all
amendments
        as at October 14, 1999) (incorporated by reference to Exhibit 1(a)
to
        the Registrant's annual report on Form 20-F (Exchange Act File No.
        000-
28522)
        for the fiscal year ended December 31, 2003).
4.2
ASE
        Test Limited 2004 Share Option Plan.
5.1
Opinion
        of Allen & Gledhill, Singapore counsel to the Registrant, as to the
legality
        of the securities being registered.
23.1
Consent
        of Allen & Gledhill (included in Exhibit 5.1).
23.2
Consent
        of Deloitte & Touche, Independent Registered Public Accounting Firm.
24.1
Powers
        of Attorney (included on the signature page hereto).