[] [LIST OF SIGNIFICANT SUBSIDIARIES OF SILICONWARE PRECISION INDUSTRIES CO., LTD. Jurisdiction of Percentage Ownership Company Incorporation As of December 31, 2007 SPIL (B.V.I.) Holding Limited British Virgin Islands 100% Siliconware Investment Company Ltd. Republic of China 100% Siliconware U.S.A. Inc. 100% SPIL (Cayman) Holding Limited Cayman Islands 100% Siliconware Technology (Suzhou) Limited People's Republic of China 100% EX-8.1 2 h02153exv8w1.htm] [CERTIFICATION OF OUR CHIEF EXECUTIVE OFFICER I, Chi-Wen Tsai, certify that: 1. I have reviewed this annual report on Form 20-F of Siliconware Precision Industries Co., Ltd. (the “Company”); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [CERTIFICATION OF OUR CHIEF FINANCIAL OFFICER I, Eva Chen, certify that: 1. I have reviewed this annual report on Form 20-F of Siliconware Precision Industries Co., Ltd. (the “Company”); 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in] [CERTIFICATION OF PERIODIC FINANCIAL REPORT 1. 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Chi-Wen Tsai Chief Executive Officer * A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to the Company and will] [CERTIFICATION OF PERIODIC FINANCIAL REPORT 1. 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Eva Chen Chief Financial Officer * A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to the Company and will] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-107766) of Siliconware Precision Industries Co., Ltd. of our report dated May 23, 2008 relating to the financial statements, financial statement schedules and the effectiveness of internal control over financial reporting, which appears in this Form 20-F.]