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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 December 20, 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="serif">Advanced Semiconductor Engineering, Inc.</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=20% align=center> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Republic
          of China </FONT></B> </TD>
    <TD width=55% align=LEFT></TD>
    <TD width=25% align=center> <B><FONT size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">N/A</FONT></B> </TD>
  </TR>
  <TR valign="bottom">
    <TD align=center> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">(State
        or Other Jurisdiction of</FONT> </TD>
    <TD align=LEFT></TD>
    <TD width=25% 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 align=center> <FONT size=1 face="TimesNewRomanPSMT,Times New Roman,Times,serif">Incorporation
        or Organization)</FONT> </TD>
    <TD align=LEFT></TD>
    <TD width=25% align=left> </TD>
  </TR>
</TABLE>

<P align="center">
<B><FONT size=2 face="serif">26 Chin Third Road <br>
Nantze Export Processing Zone <br>
Nantze, 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="serif">Advanced Semiconductor Engineering, Inc. 2002 Employee Stock 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 Chater 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<SUP>(2)</SUP></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<FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif"><SUP>(3)</SUP></FONT></B> </FONT></B></TD>
  </TR>
  <TR valign="bottom">
    <TD align=LEFT> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">
Common Shares, par value NT$10.00 per share</FONT> </TD>
    <TD width=18% align=CENTER><FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">159,968,000</FONT> </TD>
    <TD width=17% align=CENTER> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">US$0.60</FONT></TD>
    <TD width=17% align=CENTER> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">US$</FONT><FONT SIZE="2">95,980,800</FONT></TD>
    <TD width=17% align=CENTER> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">US$11,297</FONT></TD>
  </TR>
</TABLE>
<br>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
     <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>
<FONT size=1 face="serif">(1)</FONT></TD>
        <TD width="92%">
<FONT size=1 face="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 Advanced Semiconductor Engineering, Inc. 2002 Employee Stock Option Plan.</FONT></TD>
</TR>
<TR><TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="92%">&nbsp;</TD>
</TR><TR>
     <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>
<FONT size=1 face="serif">(2)</FONT></TD>
        <TD width="92%">
<FONT size=1 face="serif">The per share and aggregate offering prices are estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating
the amount of the registration fee, based on the weighted average exercise  price
of options already issued. For the purpose of calculating the per share and aggregate
offering prices, New Taiwan dollar amounts were translated into U.S. dollars
at a rate of NT$32.35 to US$1.00, the noon buying rate in The City of New York
for cable transfers payable in New Taiwan dollars as certified for customs purposes
by the Federal Reserve Bank of New York on December 17, 2004.</FONT></TD>
</TR>
<TR><TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="92%">&nbsp;</TD>
</TR><TR>
     <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>
<FONT size=1 face="serif">(3)</FONT></TD>
        <TD width="92%">
<FONT size=1 face="serif">Pursuant to Rule 457(p) under the Securities Act, the currently due filing fee is offset against the filing fee of US$37,785 paid in connection with the Registrant&#146;s Registration Statement on Form F-3 (Securities Act
File No. 333-111172) filed on December 15, 2003 and withdrawn on November 12, 2004.</FONT></TD>
</TR></TABLE>
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<P><FONT size=2 face="serif">Advanced Semiconductor Engineering, Inc. (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 159,968,000 common shares, par value NT$10.00 per share,
          of the Company (the &#147;Shares&#148;) for issuance pursuant to the
          Advanced Semiconductor Engineering, Inc. 2002 Employee Stock Option
          Plan. </FONT></P>
<div align="center"><b><font size=2 face="serif">PART I</font></b>
</div>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</FONT></B></P>
<P> <FONT size=2 face="serif">Item 1. PLAN INFORMATION.</FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="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="serif">Item 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN
          ANNUAL INFORMATION </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="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>
<div align="center"><b><font size=2 face="serif">PART II</font></b>
</div>
<P align="center"> <B><FONT size=2 face="serif">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</FONT></B></P>
<P> <FONT size=2 face="serif">Item 3. INCORPORATION OF DOCUMENTS BY REFERENCE </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">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="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. 001-16125);</FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="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. 001-16125);
          and </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">(c) the description
          of the Shares contained in the Registrant&#146;s registration statement
          on Form F-1 under the Securities Act (File No. 333-44622), 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="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="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="serif">Item 4. DESCRIPTION OF SECURITIES</FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable.</FONT></P>
<P align="center"> <FONT size=2 face="serif">2</FONT></P>
<br>
<br>
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<br>
<P> <FONT size=2 face="serif">Item 5. INTERESTS OF NAMED EXPERTS AND COUNSEL </FONT></P>
<P>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">Not applicable.</FONT></P>
<P> <FONT size=2 face="serif">Item 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS </FONT></P>
<P> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">The relationship
          between the Registrant and its directors and officers is governed by
          the Republic of China (&#147;ROC&#148;) Civil Code, the ROC Company
          Law and the Registrant&#146;s Articles of Incorporation. There is no
          written contract between the Registrant and its directors and officers
          governing the rights and obligations of such parties. Under Section
          10, Chapter 2, Book II of the ROC Civil Code</FONT><FONT size=2 face="serif">, each person
          who was or is a party or is threatened to be made a party to, or is
          involved in any threatened, pending or completed action, suit or proceeding
          by reason of the fact that such person is or was a director or officer
          of the Registrant, in the absence of willful misconduct or negligence
          on the part of such person in connection with such person&#146;s performance
          of duties as a director or officer, as the case may be, may be indemnified
          and held harmless by the Registrant to the fullest extent permitted
          by applicable law. In addition, the Registrant 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 exemptions and exclusions.</FONT> </P>
<P><FONT size=2 face="serif">Item 7. EXEMPTION FROM REGISTRATION CLAIMED</FONT></P>
<P><FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>
<P><FONT size=2 face="serif">Item
     8. EXHIBITS</FONT> </P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">Exhibit No.</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Description </FONT></TD>
</TR>
<TR valign="bottom">
  <TD align=left valign="top">&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD align=left valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">4.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Articles of Incorporation of the Registrant (English
translation of Chinese)
(incorporating all amendments as of June 15, 2004)
(incorporated by reference to Exhibit 1 to the Registrant&#146;s
annual report on Form 20-F (Exchange Act File No.
001-16125) for the fiscal year ended December 31, 2003).</font></TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">&nbsp;
</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">5.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Opinion of Lee and Li, ROC counsel to the Registrant,
as to the legality of the securities being registered.</FONT>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">&nbsp;
</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">23.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Consent of Lee and Li (included in Exhibit 5.1).</FONT>
        </TD>
</TR>
<TR valign="bottom">
     <TD align=left valign="top">&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">23.2</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Consent of Deloitte &amp; Touche, Independent Registered Public Accounting Firm.</FONT>
        </TD>
</TR>
<TR valign="bottom">
     <TD align=left valign="top">&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">24.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Powers of Attorney (included on the signature page hereto).</FONT>
        </TD>
</TR>
<TR valign="bottom">
     <TD align=left valign="top">&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">99.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">
<FONT size=2 face="serif">Advanced Semiconductor Engineering, Inc. 2002 Employee
Stock Option Plan,</FONT> <font size=2 face="serif">as
amended on March 28, 2003 (English translation of Chinese).</font>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left valign="top">&nbsp;
</TD>
</TR>
</TABLE>
<font size=2 face="serif">Item 9. UNDERTAKINGS</font><BR>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
  <TD valign=top nowrap>&nbsp;</TD>
  <TD valign=top nowrap>&nbsp;</TD>
  <TD colspan=3>&nbsp;</TD>
</TR>
<TR>
     <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>
<FONT size=2 face="serif">(a)</FONT>&nbsp; &nbsp; &nbsp;        </TD>
        <TD colspan=3><font size=2 face="serif">The undersigned Registrant hereby undertakes:</font></TD>
  </TR>
<TR>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="84%">&nbsp;</TD>
</TR><TR>
<TD width="4%">&nbsp;</TD>
<TD width="4%">&nbsp;</TD>      <TD width="4%" valign=top nowrap>
<FONT size=2 face="serif">(1)</FONT>&nbsp; &nbsp; &nbsp;        </TD>
        <TD colspan=2><font size=2 face="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 width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="84%">&nbsp;</TD>
</TR><TR>
<TD width="4%">&nbsp;</TD>
<TD width="4%">&nbsp;</TD><TD width="4%">&nbsp;</TD>
<TD width="4%" valign=top nowrap>
<FONT size=2 face="serif">(i)</FONT></TD>
        <TD width="84%">
<FONT size=2 face="serif">To include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT>  </TD>
</TR>
<TR>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="84%">&nbsp;</TD>
</TR><TR>
<TD width="4%">&nbsp;</TD>
<TD width="4%">&nbsp;</TD><TD width="4%">&nbsp;</TD>    <TD width="4%" valign=top nowrap>
<FONT size=2 face="serif">(ii)</FONT></TD>
        <TD width="84%">
<FONT size=2 face="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</FONT>    </TD>
</TR></TABLE>
<P align="center">
<FONT size=2 face="serif">3 </FONT></P>

<br>
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<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
<TD width="4%">&nbsp;</TD>      <TD>
<FONT size=2 face="serif">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 width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD>&nbsp;</TD>
</TR><TR>
        <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>&nbsp;</TD>
        <TD width="4%" valign=top nowrap>
<FONT size=2 face="serif">(iii)</FONT></TD>
        <TD>
<FONT size=2 face="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 width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD width="4%">&nbsp;</TD>
     <TD>&nbsp;</TD>
</TR>
<TR>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD colspan=2><font size=2 face="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>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
</TR>
<TR>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD valign="top"><font size=2 face="serif">(2)</font></TD>
     <TD colspan=2><font size=2 face="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>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
</TR>
<TR>
     <TD>&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD valign="top"><font size=2 face="serif">(3)</font></TD>
     <TD colspan=2><font size=2 face="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="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="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>
<P align="center">
<FONT size=2 face="serif">4 </FONT></P>

<br>
<br>
<hr size=3 color=GRAY noshade>
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>

<P align="center">
<B><FONT size=2 face="serif">SIGNATURES</FONT></B></P>
<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="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 December
20, 2004. </FONT></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
     <TD width=25% align=center>&nbsp;</TD>
     <TD width=44% align=center>&nbsp;</TD>
     <TD colspan="2" align=left>
          <FONT size=2 face="serif">ADVANCED SEMICONDUCTOR</FONT>       </TD>
  </TR>
<TR valign="bottom">
     <TD width=25% align=right>&nbsp;</TD>
     <TD width=44% align=right>&nbsp;</TD>
     <TD colspan="2" align=left>
          <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;ENGINEERING, INC.</FONT>      </TD>
  </TR>
<TR valign="bottom">
     <TD align=right>&nbsp;</TD>
     <TD align=right>&nbsp;</TD>
     <TD width=3% align=right>&nbsp;</TD>
     <TD width=28% align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
     <TD align=right>&nbsp;</TD>
     <TD align=right>&nbsp;</TD>
     <TD align=left><font size=2 face="serif">By</font></TD>
     <TD align=left><font size=2 face="serif">/s/ Jason C. S. Chang</font> </TD>
</TR>
<TR valign="bottom">
     <TD align=right>&nbsp;</TD>
     <TD align=right>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD align=left><hr noshade size=1>          </TD>
</TR>
<TR valign="bottom">
     <TD align=right>&nbsp;</TD>
     <TD align=right>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD align=left><font size=2 face="serif">Jason C. S. Chang</font> </TD>
</TR>
<TR valign="bottom">
     <TD align=right>&nbsp;</TD>
     <TD align=right>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
     <TD align=left><font size=2 face="serif">Chairman</font> </TD>
</TR>
</TABLE>
<BR>

<P>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT size=2 face="serif">KNOW ALL MEN BY THESE PRESENTS that Advanced Semiconductor Engineering, Inc. (the &#147;Company&#148;) and each person whose signature appears below constitutes and appoints Jason C.S. Chang,
Chairman of the Company, and Joseph Tung, 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 160,000,000 common shares, par value NT$10.00 each (the &#147;Shares&#148;), to be issued by the Company pursuant to the Advanced
Semiconductor Engineering, Inc. 2002 Employee Stock 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 New York Stock Exchange, and/or other securities exchanges, and related actions, and to do such other things as said agents and attorneys-in-fact, 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="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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=CENTER> </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=left> </TD>
  </TR>
  <TR>
    <TD>
      <HR noshade size=1>
    </TD>
    <TD> </TD>
    <TD ALIGN="CENTER"> </TD>
    <TD></TD>
    <TD></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=CENTER> <FONT size=2 face="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">December
              20, 2004 </FONT> </TD>
  </TR>
</TABLE>
<div align="center"><br>
     <font size="2" face="Times New Roman, Times, serif">5</font><br>
</div>
<hr size=3 color=GRAY noshade>
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<br>
<br>
<TABLE WIDTH="100%" CELLPADDING="0" CELLSPACING="0">
     <TR valign="bottom">
          <TD align=CENTER> <B><U><FONT size=1 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">Signature</FONT></U></B> </TD>
          <TD>&nbsp; </TD>
          <TD align=CENTER> &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>&nbsp; </TD>
          <TD 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 align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=CENTER></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=CENTER> </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 ALIGN="CENTER"> </TD>
  </TR>
  <TR valign="bottom">
    <TD width=28% align=left valign="top"> <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=CENTER> <font size=2 face="serif">Vice Chairman,
        President and Director<br>
        (Principal
    Executive Officer)</font>  </TD>
    <TD width=2%>&nbsp; </TD>
    <TD width=16% align=center VALIGN="TOP"> <FONT size=2 face="TimesNewRomanPSMT,Times New Roman,Times,serif">December
          20, 2004 </FONT>  </TD>
  </TR>
  <TR valign="bottom">
       <TD align=left>&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER>&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
       <TD align=left><font size=2 face="serif">/s/ Joseph Tung</font> </TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER>&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
       <TD align=left><hr noshade size=1></TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER>&nbsp; </TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
       <TD align=left valign="top"><font size=2 face="serif">Joseph Tung</font> </TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER><font size=2 face="serif">Chief Financial Officer and Director<br>
            (Principal
    Accounting Officer)</font> </TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP"><font size=2 face="serif">December 20, 2004</font></TD>
  </TR>
  <TR valign="bottom">
       <TD align=left valign="top">&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER>&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
       <TD align=left valign="top"><font size=2 face="serif">/s/ Jeffrey Chen</font> </TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER>&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
       <TD align=left valign="top"><hr noshade size=1></TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER>&nbsp;</TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="TOP">&nbsp;</TD>
  </TR>
  <TR valign="bottom">
       <TD align=left valign="top"><font size=2 face="serif">Jeffrey Chen</font></TD>
       <TD>&nbsp;</TD>
       <TD align=CENTER><font size=2 face="serif">Director and Vice President</font></TD>
       <TD>&nbsp;</TD>
       <TD align=center VALIGN="BOTTOM"><font size=2 face="serif">December 20, 2004</font> </TD>
  </TR>
</TABLE>
<br>
<BR>
<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>
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<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="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 December 20, 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>
<!-- *************************************************************************** -->
<!-- MARKER PAGE="sheet: 1; page: 1" -->
<P align="center"><b><font size=2 face="TimesNewRomanPS-BoldMT,Times New Roman,Times,serif">EXHIBIT
INDEX</font></b> </P>

<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">Exhibit No.</FONT>    </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Description</FONT>
        </TD>
</TR>
<TR valign="bottom">
     <TD align=left valign="top">&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">4.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Articles of Incorporation of the Registrant (English
translation of Chinese)</FONT> <font size=2 face="serif">(incorporating
all amendments as of June 15, 2004) (incorporated by reference to Exhibit 1 to
the Registrant&#146;s annual report on Form 20-F (Exchange Act File</font> <font size=2 face="serif">No.
001-16125) for the fiscal year ended December 31, 2003).</font>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>&nbsp;
</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">5.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Opinion of Lee and Li, ROC counsel to the Registrant,
as to the legality of the</FONT> <font size=2 face="serif">securities
being registered.</font>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>&nbsp;
</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">23.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Consent of Lee and Li (included in Exhibit 5.1).</FONT>
        </TD>
</TR>
<TR valign="bottom">
     <TD align=left valign="top">&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">23.2</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Consent of Deloitte &amp; Touche, Independent Registered
Public Accounting</FONT> <font size=2 face="serif">Firm.</font>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>&nbsp;
</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">24.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Powers of Attorney (included on the signature page hereto).</FONT>
        </TD>
</TR>
<TR valign="bottom">
     <TD align=left valign="top">&nbsp;</TD>
     <TD>&nbsp;</TD>
     <TD align=left>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">
<FONT size=2 face="serif">99.1</FONT>
        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>
<FONT size=2 face="serif">Advanced Semiconductor Engineering, Inc. 2002 Employee
Stock Option Plan,</FONT> <font size=2 face="serif">as
amended on March 28, 2003 (English translation of Chinese).</font>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=8% align=left valign="top">

        </TD>
        <TD width=1%>&nbsp;
        </TD>
        <TD width=91% align=left>&nbsp;
</TD>
</TR>
</TABLE>
<br>

<P ALIGN="CENTER"><font size="2">8</font></P>
<HR WIDTH="100%" SIZE=3 NOSHADE>
</BODY>
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Untitled Document
As
      filed with the Securities and Exchange Commission on December 20, 2004
SECURITIES
    AND EXCHANGE COMMISSION
Washington,
  D.C. 20549
_______________________
FORM
    S-8
REGISTRATION
  STATEMENT
UNDER
THE
  SECURITIES ACT OF 1933
_______________________
Advanced Semiconductor Engineering, Inc.
(Exact Name of Registrant as Specified In its Charter)
Republic
          of China
N/A
(State
        or Other Jurisdiction of
(I.R.S.
        Employer Identification No.)
Incorporation
        or Organization)
26 Chin Third Road
Nantze Export Processing Zone
Nantze, Kaohsiung, Taiwan
Republic of China
(Address
of Principal Executive Offices)
Advanced Semiconductor Engineering, Inc. 2002 Employee Stock 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 Chater 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
(2)
Amount
          Of
Registration Fee
(3)
Common Shares, par value NT$10.00 per share
159,968,000
US$0.60
US$
95,980,800
US$11,297
(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 Advanced Semiconductor Engineering, Inc. 2002 Employee Stock Option Plan.
(2)
The per share and aggregate offering prices are estimated
pursuant to Rule 457(h) under the Securities Act solely for the purpose of calculating
the amount of the registration fee, based on the weighted average exercise  price
of options already issued. For the purpose of calculating the per share and aggregate
offering prices, New Taiwan dollar amounts were translated into U.S. dollars
at a rate of NT$32.35 to US$1.00, the noon buying rate in The City of New York
for cable transfers payable in New Taiwan dollars as certified for customs purposes
by the Federal Reserve Bank of New York on December 17, 2004.
(3)
Pursuant to Rule 457(p) under the Securities Act, the currently due filing fee is offset against the filing fee of US$37,785 paid in connection with the Registrant's Registration Statement on Form F-3 (Securities Act
File No. 333-111172) filed on December 15, 2003 and withdrawn on November 12, 2004.
Advanced Semiconductor Engineering, Inc. (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 159,968,000 common shares, par value NT$10.00 per share,
          of the Company (the "Shares") for issuance pursuant to the
          Advanced Semiconductor Engineering, Inc. 2002 Employee Stock Option
          Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) 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. 001-16125);
(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. 001-16125);
          and
(c) the description
          of the Shares contained in the Registrant's registration statement
          on Form F-1 under the Securities Act (File No. 333-44622), 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.
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Item 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
Not applicable.
Item 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
The relationship
          between the Registrant and its directors and officers is governed by
          the Republic of China ("ROC") Civil Code, the ROC Company
          Law and the Registrant's Articles of Incorporation. There is no
          written contract between the Registrant and its directors and officers
          governing the rights and obligations of such parties. Under Section
          10, Chapter 2, Book II of the ROC Civil Code
, each person
          who was or is a party or is threatened to be made a party to, or is
          involved in any threatened, pending or completed action, suit or proceeding
          by reason of the fact that such person is or was a director or officer
          of the Registrant, in the absence of willful misconduct or negligence
          on the part of such person in connection with such person's performance
          of duties as a director or officer, as the case may be, may be indemnified
          and held harmless by the Registrant to the fullest extent permitted
          by applicable law. In addition, the Registrant 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 exemptions and exclusions.
Item 7. EXEMPTION FROM REGISTRATION CLAIMED
Not applicable.
Item
     8. EXHIBITS
Exhibit No.
Description
4.1
Articles of Incorporation of the Registrant (English
translation of Chinese)
(incorporating all amendments as of June 15, 2004)
(incorporated by reference to Exhibit 1 to the Registrant's
annual report on Form 20-F (Exchange Act File No.
001-16125) for the fiscal year ended December 31, 2003).
5.1
Opinion of Lee and Li, ROC counsel to the Registrant,
as to the legality of the securities being registered.
23.1
Consent of Lee and Li (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).
99.1
Advanced Semiconductor Engineering, Inc. 2002 Employee
Stock Option Plan,
as
amended on March 28, 2003 (English translation of Chinese).
Item 9. UNDERTAKINGS
(a)
The undersigned Registrant hereby undertakes:
(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
3
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 December
20, 2004.
ADVANCED SEMICONDUCTOR
ENGINEERING, INC.
By
/s/ Jason C. S. Chang
Jason C. S. Chang
Chairman
KNOW ALL MEN BY THESE PRESENTS that Advanced Semiconductor Engineering, Inc. (the "Company") and each person whose signature appears below constitutes and appoints Jason C.S. Chang,
Chairman of the Company, and Joseph Tung, 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 160,000,000 common shares, par value NT$10.00 each (the "Shares"), to be issued by the Company pursuant to the Advanced
Semiconductor Engineering, Inc. 2002 Employee Stock 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 New York Stock Exchange, and/or other securities exchanges, and related actions, and to do such other things as said agents and attorneys-in-fact, 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
December
              20, 2004
5
Signature
Title
Date
/s/
        Richard H.P. Chang
Richard
        H.P. Chang
Vice Chairman,
        President and Director
(Principal
    Executive Officer)
December
          20, 2004
/s/ Joseph Tung
Joseph Tung
Chief Financial Officer and Director
(Principal
    Accounting Officer)
December 20, 2004
/s/ Jeffrey Chen
Jeffrey Chen
Director and Vice President
December 20, 2004
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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 December 20, 2004.
PUGLISI & ASSOCIATES
By:
/s/
        Donald Puglisi
Donald
        Puglisi
Managing
        Director
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EXHIBIT
INDEX
Exhibit No.
Description
4.1
Articles of Incorporation of the Registrant (English
translation of Chinese)
(incorporating
all amendments as of June 15, 2004) (incorporated by reference to Exhibit 1 to
the Registrant's annual report on Form 20-F (Exchange Act File
No.
001-16125) for the fiscal year ended December 31, 2003).
5.1
Opinion of Lee and Li, ROC counsel to the Registrant,
as to the legality of the
securities
being registered.
23.1
Consent of Lee and Li (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).
99.1
Advanced Semiconductor Engineering, Inc. 2002 Employee
Stock Option Plan,
as
amended on March 28, 2003 (English translation of Chinese).
8