Exhibit 8.1

List of Subsidiaries

Name	Place of Incorporation
ChipMOS TECHNOLOGIES INC.	Republic of China
ChipMOS Japan Inc.	Japan
ChipMOS USA Inc.	California, U.S.A.
PlusMOS Technologies Inc	Republic of China
ThaiLin Semiconductor Corp.	Republic of China
CHANTEK ELECTRONIC CO. LTD.	Republic of China
Advanced Micro Chip Technology Co., Ltd.	Republic of China