<HTML>
<HEAD>
   <TITLE></TITLE>
</HEAD>
<BODY bgcolor="#ffffff">
<div align="center"><font size="2" face="serif"><B>As filed with the Securities
               and Exchange Commission on October 31, 2005</B>
</font></div>
<div align="right"><font size="2" face="serif"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>
</font></div>
<hr size="4" noshade color="#000000" style="margin-top: -2px">
<hr size="1" noshade color="#000000" style="margin-top: -10px">

<P align="center"><FONT size=4 face="serif">SECURITIES AND EXCHANGE COMMISSION</FONT><FONT size=2 face="serif"><br>
</FONT>
  <FONT size="3" face="serif">Washington, D.C. 20549</FONT></P>
<hr align=center width=15% size=1 noshade color="#000000">
<div align="center"><FONT size="4" face="serif"><BR>
  </FONT>
    <FONT size=4 face="serif">FORM S-8
    </FONT>
</div>
<P align="center">
  <FONT size=2 face="serif">REGISTRATION STATEMENT<BR>
  UNDER<BR>
THE SECURITIES ACT OF 1933</FONT></P>
<hr align=center width=15% size=1 noshade color="#000000">

<P align="center"><FONT size=2 face="serif"><BR>
</FONT>
  <FONT size=4 face="serif">Advanced Semiconductor Engineering, Inc.<BR>
  </FONT>
  <FONT size=2 face="serif">(Exact Name of Registrant as Specified in Its Charter)<BR>
  </FONT></P>
<div align="center">
  <TABLE width="95%" border=0 align="center" cellpadding=0 cellspacing=0>
    <TR valign="bottom">
      <TD width=48% align=center>
        <font size="2" face="serif"><B>Republic of China</B>&nbsp;
      </font></TD>
      <TD width=52% align=center>
        <font size="2" face="serif"><B>N/A</B>&nbsp;
      </font></TD>
    </TR>
    <TR valign="bottom">
      <TD width=48% align=center>
        <FONT size=1 face="serif">(State or Other Jurisdiction of<br>
      Incorporation or Organization)&nbsp;      </FONT></TD>
      <TD width=52% align=center>
        <FONT size=1 face="serif">(I.R.S. Employer Identification No.)&nbsp;
      </FONT></TD>
    </TR>
    <TR valign="bottom">
      <TD width=48% align=center>
        <FONT size=2 face="serif">&nbsp;
      </FONT></TD>
      <TD width=52% align=center>&nbsp;

        </TD>
    </TR>
  </TABLE>
  <font size="2" face="serif"><BR>
  </font>
  <font size="2" face="serif"><B>26 Chin Third Road</B><BR>
  <B>Nantze Export Processing Zone</B><BR>
  <B>Nantze, Kaohsiung, Taiwan</B><BR>
  <B>Republic of China</B><BR>
  (Address of Principal Executive Offices)<BR>
  </font></div>
<P align="center">
  <font size="3" face="serif"><B>Advanced Semiconductor Engineering, Inc. 2004 Employee Stock Option Plan</B><BR>
  </font>
<FONT size=2 face="serif">(Full Title of the Plan)</FONT></P>
<P align="center"><FONT size=2 face="serif"><BR>
  <B>CT Corporation System</B><BR>
  <B>111 Eighth Avenue</B><BR>
  <B>New York, New York 10011</B><BR>
  <B>(212) 894-8940</B><BR>
</FONT>
  <FONT size=2 face="serif">(Name, Address, Including Zip Code, and Telephone<BR>
Number, Including Area Code, of Agent for Service)</FONT></P>
<P align="center"><FONT size=2 face="serif"><BR>
  <B><I>Copy to:</I></B><BR>
  <B>Show-Mao Chen, Esq.</B><BR>
  <B>Davis Polk &amp; Wardwell</B><BR>
  <B>The Hong Kong Club Building</B><BR>
  <B>3A Chater Road</B><BR>
  <B>Hong Kong</B><BR>
  </FONT></P>
<div align="center"><font size="2" face="serif"><B>CALCULATION OF REGISTRATION FEE</B></font>
</div>
<TABLE width=100% border=1 cellpadding=5 cellspacing=0 bordercolor="#000000">
<TR valign="bottom">
        <TD width=33% align=center>
      <font size="1" face="serif"><B>Title Of Each Class Of Securities To Be Registered</B>
    </font></TD>
        <TD width=22% align=center nowrap>
      <font size="1" face="serif"><B>Amount To Be Registered<SUP>(1)</SUP></B>
    </font></TD>
        <TD width=15% align=center nowrap><font size="1" face="serif"><B><B> <B>Proposed Maximum<br>
        </B> Offering Price<br>
             Per</B> Share<SUP>(2)</SUP></B>
    </font></TD>
        <TD width=15% align=center nowrap><font size="1" face="serif"><B><B> <B>Proposed Maximum</B><br>
             Aggregate Offering</B><br>
             Price<SUP>(2)</SUP></B>
    </font></TD>
        <TD width=15% align=center nowrap><font size="1" face="serif"><B>      <B>Amount Of</B>  Registration <br>
             Fee<SUP>(3)</SUP></B>
    </font></TD>
</TR>
<TR valign="bottom">
        <TD width=33% align=center nowrap>
      <FONT size=2 face="serif">Common Shares, par value NT&#36;10.00 per share&nbsp;
    </FONT></TD>
        <TD width=22% align=center>
      <FONT size=2 face="serif">139,917,000&nbsp;
    </FONT></TD>
        <TD width=15% align=center>
      <FONT size=2 face="serif">US&#36;0.66&nbsp;
    </FONT></TD>
        <TD width=15% align=center>
      <FONT size=2 face="serif">US&#36;92,345,220&nbsp;
    </FONT></TD>
        <TD width=15% align=center>
      <FONT size=2 face="serif">US&#36;10,870&nbsp;
    </FONT></TD>
</TR>
</TABLE>
<font size="2" face="serif"><BR>
</font>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
        <TD width="5%" valign=top>
      <FONT size=2 face="serif">(1)</FONT></TD>
        <TD width=95%>
      <FONT size=2 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. 2004 Employee Stock Option Plan.</FONT>     </TD>
</TR>
<TR><TD colspan=2 valign="top">&nbsp;</TD>
</TR><TR>
        <TD width="5%" valign=top>
      <FONT size=2 face="serif">(2)</FONT></TD>
        <TD width=95%>
          <p><FONT size=2 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 granted. For the purpose of calculating
                    the per share and aggregate offering</FONT>      <FONT size=2 face="serif">prices,
           New Taiwan dollar amounts were translated into U.S. dollars at a rate
           of NT&#36;33.63 to US&#36;1.00, the  noon buying
           rate in The City of New York for cable </FONT><FONT size=2 face="serif"> transfers
           payable in New Taiwan dollars as certified for customs purposes by
          the Federal Reserve Bank of New York on October 27, 2005.</FONT></p>          </TD>
</TR>

<TR>
  <TD width="5%" valign=top nowrap>&nbsp;</TD>
  <TD width="95%">&nbsp;</TD>
</TR>
<TR>
        <TD width="5%" valign=top>
      <FONT size=2 face="serif">(3)</FONT></TD>
        <TD width=95%>
      <FONT size=2 face="serif">Pursuant to Rule 457(p) under the Securities
      Act, the currently due filing fee is offset against the filing fee of US&#36;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 (the &#147;Form F-3 Registration Statement&#148;).
      The filing fee of US&#36;11,297 in connection with the Registrant&#146;s
      Registration Statement on Form S-8  (Securities Act File No. 333-121435)
      filed on December 20, 2004 was also offset against the filing fee paid
      in connection with the Form F-3 Registration Statement.</FONT>     </TD>
</TR>
<TR><TD colspan=2 valign="top">&nbsp;</TD>
</TR></TABLE>

<br>
<br>
<hr size="1" noshade color="#000000" style="margin-top: -2px">
<hr size="4" noshade color="#000000" style="margin-top: -10px">
<p><font size="2" face="serif"><br>
  </font>
</p>
<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<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
   139,917,000 common shares, par value NT&#36;10.00 per share, of the Company
   (the &#147;Shares&#148;)
   for issuance  pursuant to the Advanced Semiconductor Engineering, Inc. 2004
   Employee Stock Option Plan.</FONT></P>
<P align="center">
  <font size="2" face="serif"><B>PART I</B><BR>
</font></P>
<P align="center">
  <font size="2" face="serif"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></font></P>
<FONT size=2 face="serif">Item 1. PLAN INFORMATION<BR>
</FONT>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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">
  <font size="2" face="serif"><B>PART II</B><BR>
</font></P>
<P align="center">
  <font size="2" face="serif"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></font></P>
<P>
  <FONT size=2 face="serif">Item 3. INCORPORATION OF DOCUMENTS BY REFERENCE</FONT></P>
<P>
  <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant hereby incorporates by reference the following documents in this Registration Statement:</FONT></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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, 2004 (Exchange
Act File No. 001-16125); </font></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all other reports filed by the Registrant pursuant to Sections 13(a) or 15(d) of the Exchange Act since December 31, 2004 (Exchange Act File No. 001-16125); and</font></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the description of the Shares contained in the Registrant&#146;s registration statement on Form 8-A under the Exchange Act (Exchange Act File No. 001-16125), including any amendment or
report filed for the purpose of updating such description.</font></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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><FONT size=2 face="serif"><BR>
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.<BR>
  </FONT>
</p>
<P align="center">
  <FONT size=2 face="serif">2<BR>
</FONT></P>


<font size="2" face="serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<P>
  <FONT size=2 face="serif">Item 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</FONT></P>
<P>
  <FONT size=2 face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable.</FONT></P>
<P>
  <FONT size=2 face="serif">Item 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</FONT></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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, 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 exceptions
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" cellspacing="0" cellpadding="0">
  <tr align="left" valign="top">
    <td width="20%"><font size="2" face="serif"><u>Exhibit No.</u></font></td>
    <td width="80%"><font size="2" face="serif"><u>Description</u></font></td>
  </tr>
  <tr align="left" valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr align="left" valign="top">
    <td><FONT size=2 face="serif">4.1</FONT></td>
    <td> <FONT size=2 face="serif"> Articles of Incorporation of the Registrant
        (English translation of Chinese) (incorporating all amendments as of
    June 30, 2005). </FONT></td>
  </tr>
  <tr align="left" valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr align="left" valign="top">
    <td><FONT size=2 face="serif">5.1</FONT></td>
    <td> <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 align="left" valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr align="left" valign="top">
    <td><FONT size=2 face="serif">23.1</FONT></td>
    <td> <FONT size=2 face="serif"> Consent of Lee and Li (included in Exhibit 5.1).</FONT></td>
  </tr>
  <tr align="left" valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr align="left" valign="top">
    <td><FONT size=2 face="serif">23.2</FONT></td>
    <td> <FONT size=2 face="serif"> Consent of Deloitte &amp; Touche, Independent Registered Public Accounting Firm.  </FONT></td>
  </tr>
  <tr align="left" valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr align="left" valign="top">
    <td><font size=2 face="serif">24.1</font></td>
    <td><font size=2 face="serif">Powers of Attorney (included on the signature page hereto).</font></td>
  </tr>
  <tr align="left" valign="top">
    <td>&nbsp;</td>
    <td>&nbsp;</td>
  </tr>
  <tr align="left" valign="top">
    <td><FONT size=2 face="serif">99.1</FONT></td>
    <td> <FONT size=2 face="serif"> Advanced Semiconductor Engineering, Inc. 2004 Employee Stock Option Plan (English translation of Chinese).</FONT></td>
  </tr>
</table>

<P>
  <FONT size=2 face="serif">Item 9. UNDERTAKINGS</FONT></P>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
        <TD nowrap valign=top>
      <FONT size=2 face="serif">(a)&nbsp; &nbsp; &nbsp;         </FONT></TD>
        <TD width=100% colspan=3>
      <FONT size=2 face="serif">The undersigned Registrant hereby undertakes:</FONT>    </TD>
</TR>
<TR><TD colspan=4>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD> <TD nowrap valign=top>
  <FONT size=2 face="serif">(1)&nbsp; &nbsp; &nbsp;     </FONT></TD>
        <TD width=100% 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 colspan=4>&nbsp;</TD></TR><TR>
<TD>&nbsp;</TD><TD>&nbsp;</TD>  <TD nowrap valign=top>
  <FONT size=2 face="serif">(i)&nbsp; &nbsp; &nbsp;     </FONT></TD>
        <TD width=100%>
      <FONT size=2 face="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>&nbsp;</TD><TD>&nbsp;</TD>  <TD nowrap valign=top>
  <FONT size=2 face="serif">(ii)&nbsp; &nbsp; &nbsp;    </FONT></TD>
        <TD width=100%>
      <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>
<TR><TD colspan=4>&nbsp;</TD></TR></TABLE>
<P align="center">
  <FONT size=2 face="serif">3<BR>
</FONT></P>


<font size="2" face="serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<TABLE border=0 cellspacing=0 cellpadding=0>
<TR>
  <TD width="5%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>
  <TD width="5%">&nbsp;</TD>    <TD width=100%>
  <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 colspan=4>&nbsp;</TD></TR><TR>
  <TD valign=top>&nbsp;</TD>
  <TD valign=top>&nbsp;</TD>
  <TD valign=top>
      <FONT size=2 face="serif">(iii)&nbsp; &nbsp; &nbsp;       </FONT></TD>
        <TD width=100%>
      <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>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
</TR>
<TR>
  <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 colspan=2>&nbsp;</TD>
</TR>
<TR>
  <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 colspan=2>&nbsp;</TD>
</TR>
<TR>
  <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><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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<BR>
</FONT></P>


<font size="2" face="serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<P align="center">
  <font size="2" face="serif"><B>SIGNATURES</B><BR>
</font></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 31, 2005.</font></P>
<div align="right">
  <TABLE width="50%" border=0 cellpadding=0 cellspacing=0>
    <TR valign="bottom">
      <TD colspan="2" align=left>
        <FONT size=2 face="serif">ADVANCED SEMICONDUCTOR&nbsp;
        </FONT></TD>
    </TR>
    <TR valign="bottom">
      <TD colspan="2" align=left>
        <font size="2" face="serif">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;ENGINEERING, INC.&nbsp;
        </font></TD>
    </TR>
    <TR>
      <TD width="7%">&nbsp;</TD>
      <TD width="93%">&nbsp;

        </TD>
    </TR>
    <TR>
      <TD width="7%">&nbsp;</TD>
      <TD width="93%">&nbsp;

        </TD>
    </TR>
    <TR valign="bottom">
      <TD width=7% align=left><font size=2 face="serif">By:</font></TD>
      <TD width=93% align=left>
        <FONT size=2 face="serif"> /s/ Jason C. S. Chang&nbsp;
      </FONT></TD>
    </TR>
    <TR>
      <TD width="7%">&nbsp;</TD>
      <TD width="93%">
    <HR align="left" width="60%" size=1 noshade>
      </TD>
    </TR>
    <TR valign="bottom">
      <TD width=7% align=left>&nbsp;</TD>
      <TD width=93% align=left>
        <font size="2" face="serif">Jason C. S. Chang&nbsp;
      </font></TD>
    </TR>
    <TR valign="bottom">
      <TD width=7% align=left>&nbsp;</TD>
      <TD width=93% align=left>
        <font size="2" face="serif">Chairman&nbsp;
      </font></TD>
    </TR>
  </TABLE>
  <font size="2" face="serif"><BR>
  </font>
</div>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 140,000,000 common shares, par value NT&#36;10.00 each (the &#147;Shares&#148;), to be issued by the Company pursuant to the Advanced
Semiconductor Engineering, Inc. 2004 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=31% align=left>
      <font size="2" face="serif">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><U>Signature</U></B>&nbsp;
    </font></TD>
        <TD width=2% align=center>&nbsp;</TD>
        <TD width=57% align=center>
      <font size="2" face="serif"><B><U>Title</U></B>&nbsp;
    </font></TD>
        <TD width=14% align=center>
      <font size="2" face="serif"><B><U>Date</U></B>&nbsp;
    </font></TD>
</TR>
<TR valign="bottom">
  <TD align=left>&nbsp;</TD>
  <TD width="2%" align=left>&nbsp;</TD>
  <TD align=left>&nbsp;</TD>
  <TD width="14%" align=center>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">/s/ Jason C. S. Chang&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=57% align=left>
      <FONT size=2 face="serif">Chairman, Chief Executive Officer and Director&nbsp;
    </FONT></TD>
        <TD width=14% align=center nowrap>
      <FONT size=2 face="serif">October 31, 2005&nbsp;
    </FONT></TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD width="2%">&nbsp;</TD>
        <TD> <font size=2 face="serif">(Principal Executive Officer)&nbsp; </font>
        </TD>
        <TD width="14%">
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">Jason C. S. Chang&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=57% align=left>&nbsp;</TD>
        <TD width=14% align=left>&nbsp;

        </TD>
</TR>
</TABLE>
<font size="2" face="serif"><BR>
</font>
<P align="center">
<FONT size=2 face="serif">5</FONT></P>


<font size="2" face="serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<TABLE width="95%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
        <TD width=31% align=left>
      <font size="2" face="serif">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<B><U>Signature</U></B>&nbsp;
    </font></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>
      <font size="2" face="serif">&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;<B><U>Title</U></B>&nbsp;
    </font></TD>
        <TD width=14% align=center>
      <font size="2" face="serif"><B><U>Date</U></B>&nbsp;
    </font></TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">/s/ Richard H.P. Chang&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>
      <FONT size=2 face="serif">Vice Chairman, President and Director&nbsp;
    </FONT></TD>
        <TD width=14% align=center> <FONT size=2 face="serif">October 31, 2005&nbsp; </FONT></TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD width="2%"></TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">Richard H.P. Chang&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>&nbsp;

        </TD>
        <TD width=14% align=left>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">/s/ Joseph Tung&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>
      <FONT size=2 face="serif">Chief Financial Officer and Director&nbsp;
    </FONT></TD>
        <TD width=14% align=center> <FONT size=2 face="serif">October 31, 2005&nbsp; </FONT></TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD width="2%">&nbsp;</TD>
        <TD> <FONT size=2 face="serif">(Principal Financial and Accounting Officer)&nbsp; </FONT>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">Joseph Tung&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>&nbsp;</TD>
        <TD width=14% align=left>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">/s/ Chin Ko-Chien&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>
      <FONT size=2 face="serif">Executive Vice President and Director&nbsp;
    </FONT></TD>
        <TD width=14% align=center> <FONT size=2 face="serif">October 31, 2005&nbsp; </FONT></TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD width="2%"></TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">Chin Ko-Chien&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>&nbsp;

        </TD>
        <TD width=14% align=left>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">/s/ Jeffrey Chen&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>
      <FONT size=2 face="serif">Vice President and Director&nbsp;
    </FONT></TD>
        <TD width=14% align=center> <FONT size=2 face="serif">October 31, 2005&nbsp; </FONT></TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD width="2%"></TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">Jeffrey Chen&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>&nbsp;

        </TD>
        <TD width=14% align=left>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR>
        <TD colspan=4>&nbsp;

        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">/s/ Tien Wu&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>
      <FONT size=2 face="serif">Director&nbsp;
    </FONT></TD>
        <TD width=14% align=center> <FONT size=2 face="serif">October 31, 2005&nbsp; </FONT></TD>
</TR>
<TR>
        <TD>
<HR noshade size=1>
        </TD>
        <TD width="2%"></TD>
        <TD>
        </TD>
        <TD>
        </TD>
</TR>
<TR valign="bottom">
        <TD width=31% align=left>
      <FONT size=2 face="serif">Tien Wu&nbsp;
    </FONT></TD>
        <TD width=2% align=left>&nbsp;</TD>
        <TD width=55% align=left>&nbsp;

        </TD>
        <TD width=14% align=left>&nbsp;

        </TD>
</TR>
</TABLE>
<font size="2" face="serif"><BR>
</font>
<P align="center">
<FONT size=2 face="serif">6</FONT></P>


<font size="2" face="serif"><br>
<br>
</font>
<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<P align="center">
  <font size="2" face="serif"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE OF THE REGISTRANT</B></font></P>
<P>
  <font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 31, 2005.</font></P>
<div align="right">
  <TABLE width="45%" border=0 cellpadding=0 cellspacing=0>
    <TR valign="bottom">
      <TD colspan="2" align=left>
        <FONT size=2 face="serif">PUGLISI &amp; ASSOCIATES&nbsp;
        </FONT></TD>
    </TR>
    <TR>
      <TD width="7%">&nbsp;</TD>
      <TD width="93%">&nbsp;

        </TD>
    </TR>
    <TR>
      <TD width="7%">&nbsp;</TD>
      <TD width="93%">&nbsp;

        </TD>
    </TR>
    <TR valign="bottom">
      <TD width=7% align=left><font size=2 face="serif">By:</font></TD>
      <TD width=93% align=left>
        <FONT size=2 face="serif">/s/ Donald Puglisi&nbsp;
      </FONT></TD>
    </TR>
    <TR>
      <TD width="7%">&nbsp;</TD>
      <TD width="93%">
    <HR align="left" width="60%" size=1 noshade>
      </TD>
    </TR>
    <TR valign="bottom">
      <TD width=7% align=left>&nbsp;</TD>
      <TD width=93% align=left>
        <font size="2" face="serif">Donald Puglisi&nbsp;
      </font></TD>
    </TR>
    <TR valign="bottom">
      <TD align=center width=7%>&nbsp;</TD>
      <TD align=left width=93%>
        <FONT size=2 face="serif">Managing Director</FONT>
      </TD>
    </TR>
  </TABLE>
  <font size="2" face="serif"><BR>
  </font>
</div>
<P align="center">
  <FONT size=2 face="serif">7</FONT><font size="2" face="serif"><br>
  <br>
  </font></P>


<hr size=3 color=GRAY noshade>
<font size="2" face="serif"><PAGE><br>
<br>


</font>
<P align="center">
  <font size="2" face="serif"><B>EXHIBIT INDEX</B></font></P>
<TABLE width="100%" border=0 cellpadding=0 cellspacing=0>
<TR valign="bottom">
        <TD width=20% align=left>
      <font size="2" face="serif"><U>Exhibit No.</U>&nbsp;
    </font></TD>
        <TD width=80% align=left>
      <font size="2" face="serif"><U>Description</U>&nbsp;
    </font></TD>
</TR>
<TR>
        <TD width="0">&nbsp;

        </TD>
    <TD width="0">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=0 align=left valign="top">
      <FONT size=2 face="serif">4.1&nbsp;
    </FONT></TD>
        <TD width=0 align=left>
      <FONT size=2 face="serif">Articles of Incorporation of the Registrant (English
      translation of Chinese) (incorporating all amendments as of June 30, 2005). </FONT></TD>
</TR>
<TR>
        <TD width="0">&nbsp;

        </TD>
    <TD width="0">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=0 align=left>
      <FONT size=2 face="serif">5.1&nbsp;
    </FONT></TD>
        <TD width=0 align=left>
      <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=0 align=left>&nbsp;

        </TD>
        <TD width=0 align=left>
      <FONT size=2 face="serif">&nbsp;
    </FONT></TD>
</TR>

<TR valign="bottom">
        <TD width=0 align=left>
      <FONT size=2 face="serif">23.1&nbsp;
    </FONT></TD>
        <TD width=0 align=left>
      <FONT size=2 face="serif">Consent of Lee and Li (included in Exhibit 5.1).&nbsp;
    </FONT></TD>
</TR>
<TR>
        <TD width="0">&nbsp;

        </TD>
    <TD width="0">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=0 align=left>
      <FONT size=2 face="serif">23.2&nbsp;
    </FONT></TD>
        <TD width=0 align=left>
      <FONT size=2 face="serif">Consent of Deloitte &amp; Touche, Independent Registered Public Accounting Firm.
    </FONT></TD>
</TR>
<TR valign="bottom">
        <TD width=0 align=left>&nbsp;

        </TD>
        <TD width=0 align=left>&nbsp;    </TD>
</TR>

<TR valign="bottom">
        <TD width=0 align=left>
      <FONT size=2 face="serif">24.1&nbsp;
    </FONT></TD>
        <TD width=0 align=left>
      <FONT size=2 face="serif">Powers of Attorney (included on the signature
      page hereto).</FONT></TD>
</TR>
<TR>
        <TD width="0">&nbsp;

        </TD>
    <TD width="0">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD width=0 align=left>
      <FONT size=2 face="serif">99.1&nbsp;
    </FONT></TD>
        <TD width=0 align=left>
      <FONT size=2 face="serif">Advanced Semiconductor Engineering, Inc. 2004 Employee Stock Option Plan (English translation of Chinese).
    </FONT></TD>
</TR>
</TABLE>
<font size="2" face="serif"><BR>
</font>
<P align="center">
  <FONT size=2 face="serif">8</FONT><FONT size=2 face="serif"><BR>
  </FONT></P>
<br>
<hr size=3 color=GRAY noshade>
<br>
<br>
</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "jun2805_s8.htm", "secsgml_size_bytes": 40693}]
{"company-data": {"conformed-name": "ADVANCED SEMICONDUCTOR ENGINEERING INC", "cik": "0001122411", "assigned-sic": "3674", "irs-number": "000000000"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-129326", "film-number": "051165400"}, "business-address": {"street1": "26 CHIN THIRD ROAD", "street2": "NANTZE EXPORT PROCESSING ZONE", "city": "KAOHSIUNG TAIWAN", "state": "F5", "zip": "00000"}, "mail-address": {"street1": "26 CHIN THIRD ROAD", "street2": "NANTZE EXPORT PROCESSING ZONE", "city": "KAOHSIUNG TAIWAN", "state": "F5", "zip": "00000"}}
As filed with the Securities
               and Exchange Commission on October 31, 2005
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
Incorporation or Organization)
(I.R.S. Employer Identification No.)
26 Chin Third Road
Nantze Export Processing Zone
Nantze, Kaohsiung, Taiwan
Republic of China
(Address of Principal Executive Offices)
Advanced Semiconductor Engineering, Inc. 2004 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
139,917,000
US$0.66
US$92,345,220
US$10,870
(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. 2004 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 granted. 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$33.63 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 October 27, 2005.
(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 (the "Form F-3 Registration Statement").
      The filing fee of US$11,297 in connection with the Registrant's
      Registration Statement on Form S-8  (Securities Act File No. 333-121435)
      filed on December 20, 2004 was also offset against the filing fee paid
      in connection with the Form F-3 Registration Statement.
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
   139,917,000 common shares, par value NT$10.00 per share, of the Company
   (the "Shares")
   for issuance  pursuant to the Advanced Semiconductor Engineering, Inc. 2004
   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, 2004 (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, 2004 (Exchange Act File No. 001-16125); and
(c) the description of the Shares contained in the Registrant's registration statement on Form 8-A under the Exchange Act (Exchange Act File No. 001-16125), 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 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 exceptions
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 30, 2005).
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. 2004 Employee Stock Option Plan (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 October 31, 2005.
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 140,000,000 common shares, par value NT$10.00 each (the "Shares"), to be issued by the Company pursuant to the Advanced
Semiconductor Engineering, Inc. 2004 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
Chairman, Chief Executive Officer and Director
October 31, 2005
(Principal Executive Officer)
Jason C. S. Chang
5
Signature
Title
Date
/s/ Richard H.P. Chang
Vice Chairman, President and Director
October 31, 2005
Richard H.P. Chang
/s/ Joseph Tung
Chief Financial Officer and Director
October 31, 2005
(Principal Financial and Accounting Officer)
Joseph Tung
/s/ Chin Ko-Chien
Executive Vice President and Director
October 31, 2005
Chin Ko-Chien
/s/ Jeffrey Chen
Vice President and Director
October 31, 2005
Jeffrey Chen
/s/ Tien Wu
Director
October 31, 2005
Tien Wu
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 31, 2005.
PUGLISI & ASSOCIATES
By:
/s/ Donald Puglisi
Donald Puglisi
Managing Director
7
EXHIBIT INDEX
Exhibit No.
Description
4.1
Articles of Incorporation of the Registrant (English
      translation of Chinese) (incorporating all amendments as of June 30, 2005).
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. 2004 Employee Stock Option Plan (English translation of Chinese).
8