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                                                                    EXHIBIT 23.3

 
                   CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     We hereby consent to the inclusion in this Amendment No. 1 to the
Registration Statement on Form S-1 (File No. 333-49645) of Amkor Technology of
our report dated March 20, 1998 on our audits of the financial statements of
Amam Industrial Co., Ltd. and its subsidiaries. We also consent to the
references to our firm under the caption "Experts."


                                          Samil Accounting Corporation


Seoul, Korea
April 30, 1998

