<SUBMISSION>
<ACCESSION-NUMBER>0000893220-04-001134
<TYPE>S-4/A
<PUBLIC-DOCUMENT-COUNT>3
<FILING-DATE>20040528
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>AMKOR TECHNOLOGY INC
<CIK>0001047127
<ASSIGNED-SIC>3674
<IRS-NUMBER>231722724
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>S-4/A
<ACT>33
<FILE-NUMBER>333-115821
<FILM-NUMBER>04839111
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>1345 ENTERPRISE DR
<CITY>WEST CHESTER
<STATE>PA
<ZIP>19380
<PHONE>6104319600
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>1345 ENTERPRISE DR
<CITY>WEST CHESTER
<STATE>PA
<ZIP>19380
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>S-4/A
<SEQUENCE>1
<FILENAME>w97741asv4za.htm
<DESCRIPTION>FORM S-4/A
<TEXT>
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<TITLE>sv4za</TITLE>
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<DIV align="center">
<B><FONT size="2">As filed with the Securities and Exchange
Commission on May&nbsp;28, 2004</FONT></B>
</DIV>

<DIV align="right">
<B><FONT size="2">Registration No.&nbsp;333-115821</FONT></B>
</DIV>

<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>

<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>

<P align="center">
<B><FONT size="4">SECURITIES AND EXCHANGE COMMISSION</FONT></B>

<DIV align="center">
<B>Washington,&nbsp;D.C. 20549</B>
</DIV>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<P align="center">
<B><FONT size="5">Amendment No.&nbsp;1</FONT></B>

<DIV align="center">
<B><FONT size="5">to</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="5">Form S-4</FONT></B>
</DIV>

<DIV align="center">
<B>REGISTRATION STATEMENT</B>
</DIV>

<DIV align="center">
<B>UNDER</B>
</DIV>

<DIV align="center">
<B>THE SECURITIES ACT OF 1933</B>
</DIV>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<P align="center">
<B><FONT size="6">Amkor Technology, Inc.</FONT></B>

<DIV align="center">
<I><FONT size="2">(Exact name of Registrant as specified in its
charter)</FONT></I>
</DIV>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="33%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="32%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="29%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <B><FONT size="2">Delaware</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">3674</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">23-1722724</FONT></B></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <I><FONT size="2">(State or other jurisdiction of<BR>
    incorporation or organization)</FONT></I></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <I><FONT size="2">(Primary Standard Industrial<BR>
    Classification Code Number)</FONT></I></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <I><FONT size="2">(I.R.S. Employer<BR>
    Identification Number)</FONT></I></TD>
</TR>

</TABLE>
</CENTER>

<P align="center">
<B><FONT size="2">1345 Enterprise Drive</FONT></B>

<DIV align="center">
<B><FONT size="2">West Chester, PA 19380</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">(610)&nbsp;431-9600</FONT></B>
</DIV>

<DIV align="center">
<I><FONT size="2">(Address, including zip code, and telephone
number, including area code, of Registrant&#146;s principal
executive offices)</FONT></I>
</DIV>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<P align="center">
<B><FONT size="2">Kenneth T. Joyce</FONT></B>

<DIV align="center">
<B><FONT size="2">Chief Financial Officer</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">Amkor Technology, Inc.</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">1345 Enterprise Drive</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">West Chester, PA 19380</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">(610)&nbsp;431-9600</FONT></B>
</DIV>

<DIV align="center">
<I><FONT size="2">(Name, address, including zip code, and
telephone number, including area code, of agent for
service)</FONT></I>
</DIV>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<P align="center">
<B><I><FONT size="2">Copies to:</FONT></I></B>

<DIV align="center">
<B><FONT size="2">David J. Segre,&nbsp;Esq.</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">Robert A. Claassen,&nbsp;Esq.</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">Robert D. Sanchez,&nbsp;Esq.</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">Wilson Sonsini Goodrich&nbsp;&#38;
Rosati</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">Professional Corporation</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">650 Page Mill Road</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">Palo Alto, California 94304-1050</FONT></B>
</DIV>

<DIV align="center">
<B><FONT size="2">(650) 493-9300</FONT></B>
</DIV>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;
<B><FONT size="2">Approximate date of commencement of proposed
sale to the public:</FONT></B><FONT size="2"> As soon as
practicable after this Registration Statement becomes effective.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">If the securities being registered on this Form
are being offered in connection with the formation of a holding
company and there is compliance with General Instruction&nbsp;G,
check the following
box.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">If this Form is filed to register additional
securities for an offering pursuant to Rule&nbsp;462(b) under
the Securities Act, check the following box and list the
Securities Act registration statement number of the earlier
effective registration statement for the same
offering.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">If this Form is a post-effective amendment filed
pursuant to Rule&nbsp;462(d) under the Securities Act, check the
following box and list the Securities Act registration statement
number of the earlier effective registration statement for the
same
offering.&nbsp;&nbsp;&nbsp;&nbsp;<FONT face="wingdings">&#111;</FONT>
</FONT>

<P align="center">
<HR size="1" width="26%" align="center" noshade>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;
<B><FONT size="2">The registrant hereby amends this Registration
Statement on such date or dates as may be necessary to delay its
effective date until the registrant shall file a further
amendment which specifically states that this Registration
Statement shall thereafter become effective in accordance with
Section&nbsp;8(a) of the Securities Act of 1933 or until this
Registration Statement shall become effective on such date as
the Securities and Exchange Commission, acting pursuant to said
Section&nbsp;8(a), may determine.</FONT></B>

<P align="left">
<HR size="1" width="100%" align="left" noshade>

<DIV align="left">
<HR size="1" width="100%" align="left" noshade>
</DIV>
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<P align="center">
<B><FONT size="2">EXPLANATORY NOTE</FONT></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">This Amendment No.&nbsp;1 to the Form&nbsp;S-4
Registration Statement is being filed for the sole purpose of
updating exhibits 5.1 and 8.1.
</FONT>

<P align="center">
<B><FONT size="2">PART&nbsp;II</FONT></B>

<P align="center">
<B><FONT size="2">INFORMATION NOT REQUIRED IN
PROSPECTUS</FONT></B>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;20.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Indemnification of Directors and
    Officers</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Section&nbsp;145 of the Delaware General
Corporation Law provides that a corporation may indemnify
directors and officers as well as other employees and
individuals against expenses including attorneys&#146; fees,
judgments, fines and amounts paid in settlement in connection
with various actions, suits or proceedings, whether civil,
criminal, administrative or investigative, other than an action
by or in the right of the corporation, a derivative action, if
they acted in good faith and in a manner they reasonably
believed to be in or not opposed to the best interests of the
corporation, and, with respect to any criminal action or
proceeding, if they had no reasonable cause to believe their
conduct was unlawful. A similar standard is applicable in the
case of derivative actions, except that indemnification only
extends to expenses including attorneys&#146; fees incurred in
connection with the defense or settlement of such actions, and
the statute requires court approval before there can be any
indemnification where the person seeking indemnification has
been found liable to the corporation. The statute provides that
it is not exclusive of other indemnification that may be granted
by a corporation&#146;s by-laws, disinterested director vote,
stockholder vote, and agreement or otherwise.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Our Bylaws provide for the indemnification of
officers, directors and third parties acting on behalf of Amkor
if such person acted in good faith and in a manner reasonably
believed to be in and not opposed to the best interest of Amkor,
and with respect to any criminal action or proceeding, the
indemnified party had no reason to believe his conduct was
unlawful. We have entered into indemnification agreements with
our directors and executive officers, in addition to
indemnification provided for in our Bylaws, and intend to enter
into indemnification agreements with any new directors and
executive officers in the future.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Our certificate of incorporation provides that
none of our directors will be personally liable to us or our
stockholders for monetary damages for breach of fiduciary duty
as a director to the fullest extent permitted by the Delaware
General Corporation Law as amended from time to time.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Neither the amendment nor repeal of such
provision will eliminate or reduce the effect of such provision
in respect of any matter occurring, or any cause of action, suit
or claim that, but for such provision, would accrue or arise,
before such amendment or repeal.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Insofar as indemnification for liabilities
arising under the Securities Act of 1933 may be permitted to
directors, officers or persons controlling the registrant
pursuant to the foregoing provisions, the registrant has been
informed that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as
expressed in the Act and is therefore unenforceable.
</FONT>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;21.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Exhibits and Financial Statement
    Schedules</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">(a)&nbsp;Exhibits
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<B><FONT size="2">Reference is made to the Exhibit&nbsp;Index on
page&nbsp;E-1.</FONT></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">(b)&nbsp;Financial Statement Schedules
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">All schedules are omitted because they are
inapplicable or the requested information is shown in the
consolidated financial statements of the registrant or related
notes thereto.
</FONT>

<P align="center"><FONT size="2">II-1
</FONT>
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<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top">
    <TD><B><FONT size="2">Item&nbsp;22.</FONT></B></TD>
    <TD>
    <B><I><FONT size="2">Undertakings</FONT></I></B></TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">The undersigned registrant hereby undertakes:
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">(1)&nbsp;To file, during any period in which
offers or sales are being made, a post-effective amendment to
this registration statement:
</FONT>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <FONT size="2">(i)&nbsp;To include any prospectus required by
    Section&nbsp;10(a)(3) of the Securities Act of 1933;
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <FONT size="2">(ii)&nbsp;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 reflected in the form of
    prospectus filed with the SEC pursuant to Rule&nbsp;424(b) if,
    in the aggregate, the changes in volume and price represent no
    more than a 20&nbsp;percent change in the maximum aggregate
    offering price set forth in the &#147;Calculation of
    Registration Fee&#148; table in the effective registration
    statement;&nbsp;and
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
    <FONT size="2">(iii)&nbsp;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>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">(2)&nbsp;That, for the purpose of determining any
liability under the Securities Act of 1933, 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>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">(3)&nbsp;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>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">The undersigned registrant hereby undertakes
that, for purposes of determining any liability under the
Securities Act of 1933, as amended (the &#147;Securities
Act&#148;), each filing of the registrant&#146;s annual report
pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the
Securities Exchange Act of 1934, as amended (the &#147;Exchange
Act&#148;) (and, where applicable, each filing of an employee
benefit plan&#146;s annual report pursuant to Section&nbsp;15(d)
of the Exchange Act), that is incorporated by reference in this
Registration Statement shall be deemed to be a new registration
statement relating to the securities offered herein, and the
offering of such securities at that time shall be deemed to be
the initial bona fide offering thereof.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">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 Securities and Exchange
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 align="center"><FONT size="2">II-2
</FONT>

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<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">The undersigned registrant hereby undertakes to
respond to requests for information that is incorporated by
reference into the prospectus pursuant to Items&nbsp;4, 10(b),
11, or 13 of this Form&nbsp;S-4, within one business day of
receipt of such request, and to send the incorporated documents
by first class mail or other equally prompt means. This includes
information contained in documents filed subsequent to the
effective date of the registration statement through the date of
responding to the request.
</FONT>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">The undersigned registrant hereby undertakes to
supply by means of a post-effective amendment all information
concerning a transaction, and the company being acquired
involved therein, that was not the subject of and included in
the registration statement when it became effective.
</FONT>

<P align="center"><FONT size="2">II-3
</FONT>

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<P align="center">
<B><FONT size="2">SIGNATURES</FONT></B>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable
grounds to believe that it meets all the requirements for filing
on Form&nbsp;S-4 and has duly caused this Amendment No.&nbsp;1
to the Registration Statement on Form&nbsp;S-4 to be signed on
its behalf by the undersigned, thereunto duly authorized, in the
City of West Chester, State of Pennsylvania, on the
28th&nbsp;day of May, 2004.
</FONT>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <FONT size="2">AMKOR TECHNOLOGY, INC.
    </FONT></TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="2%"></TD>
    <TD width="58%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD><FONT size="2">By:&nbsp;</FONT></TD>
    <TD align="center">
    <FONT size="2">/s/ JAMES J. KIM
    </FONT></TD>
</TR>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="40%"></TD>
    <TD width="60%"></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <HR size="1" align="left" noshade></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <FONT size="2">Name:&nbsp;James J. Kim
    </FONT></TD>
</TR>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">
    <FONT size="2">Title:&nbsp;&nbsp;<I>Chairman and Chief Executive
    Officer</I>
    </FONT></TD>
</TR>

</TABLE>

<P align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
<FONT size="2">Pursuant to the requirements of the Securities
Act of 1933, this Amendment No.&nbsp;1 to the Registration
Statement on Form&nbsp;S-4 has been signed by the following
persons in the capacities indicated below on May&nbsp;28, 2004.
</FONT>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="54%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="43%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" nowrap><B><FONT size="1">Signature</FONT></B></TD>
    <TD></TD>
    <TD align="center" nowrap><B><FONT size="1">Title</FONT></B></TD>
</TR>

<TR>
    <TD align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ JAMES J. KIM<BR>
    <HR size="1" noshade>James J. Kim
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Chief Executive Officer and Chairman
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ JOHN N. BORUCH*<BR>
    <HR size="1" noshade>John N. Boruch
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Vice Chairman and Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ BRUCE J. FREYMAN*<BR>
    <HR size="1" noshade>Bruce J. Freyman
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">President and Chief Operating Officer
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ KENNETH T. JOYCE<BR>
    <HR size="1" noshade>Kenneth T. Joyce
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Chief Financial Officer (Principal Financial and
    Accounting Officer)
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ WINSTON J. CHURCHILL*<BR>
    <HR size="1" noshade>Winston J. Churchill
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ THOMAS D. GEORGE*<BR>
    <HR size="1" noshade>Thomas D. George
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ GREGORY K. HINCKLEY*<BR>
    <HR size="1" noshade>Gregory K. Hinckley
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ JOHN B. NEFF*<BR>
    <HR size="1" noshade>John B. Neff
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ JUERGEN KNORR*<BR>
    <HR size="1" noshade>Juergen Knorr
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">/s/ JAMES W. ZUG*<BR>
    <HR size="1" noshade>James W. Zug
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">Director
    </FONT></TD>
</TR>

<TR>
    <TD colspan="3"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="center" valign="top">
    <FONT size="2">*By:&nbsp;/s/ JAMES J. KIM<BR>
    <HR size="1" noshade>James J. Kim<BR>
    Attorney-in-Fact
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="center"><FONT size="2">II-4
</FONT>
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P align="center">
<B><FONT size="2">EXHIBIT INDEX</FONT></B>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="1%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="5%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="85%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Exhibit</FONT></B></TD>
    <TD></TD>
    <TD></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><B><FONT size="1">Index</FONT></B></TD>
    <TD></TD>
    <TD align="center" nowrap><B><FONT size="1">Description</FONT></B></TD>
</TR>

<TR>
    <TD colspan="3" align="center" nowrap><HR size="1" noshade></TD>
    <TD></TD>
    <TD align="center" nowrap><HR size="1" noshade></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">4</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Indenture, dated as of March&nbsp;12, 2004,
    between Amkor Technology, Inc. and Wells Fargo Bank, N.A.
    (incorporated by reference to the Company&#146;s quarterly
    report on Form&nbsp;10-Q for the quarter ended March&nbsp;31,
    2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">4</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.2</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Registration Rights Agreement, dated as of
    March&nbsp;12, 2004, between Amkor Technology, Inc. and
    Citigroup Global Markets Inc., Deutsche Bank Securities, Inc.
    and J.P.&nbsp;Morgan Securities, Inc. (incorporated by reference
    to the Company&#146;s quarterly report on Form&nbsp;10-Q for the
    quarter ended March&nbsp;31, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">4</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.3</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form of 7&nbsp;1/8% Exchange Note due 2011
    (incorporated by reference to Exhibit&nbsp;4.1 to the
    Company&#146;s quarterly report on Form&nbsp;10-Q for the
    quarter ended March&nbsp;31, 2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">5</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Opinion of Wilson Sonsini Goodrich&nbsp;&#38;
    Rosati,&nbsp;P.C. as to legality of the Exchange Notes issued by
    Amkor Technology, Inc.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">8</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Opinion of Wilson Sonsini Goodrich&nbsp;&#38;
    Rosati,&nbsp;P.C., special tax counsel, as to certain federal
    income tax matters.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">12</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Computation of ratio of earnings to fixed charges
    (incorporated by reference to the Company&#146;s quarterly
    report on Form&nbsp;10-Q for the quarter ended March&nbsp;31,
    2004).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">23</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Consent of PricewaterhouseCoopers LLP.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">23</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.2+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Consent of SyCip Gorres Velayo&nbsp;&#38; Co., a
    member practice of Ernst&nbsp;&#38; Young Global.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">23</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.3+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Consent of SyCip Gorres Velayo&nbsp;&#38; Co., a
    member firm of Arthur Andersen(1).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">23</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.4+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Consent of Samil Accounting Corporation.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">23</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.5</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Consent of Wilson Sonsini Goodrich&nbsp;&#38;
    Rosati,&nbsp;P.C. (included in Exhibit&nbsp;5.1 and
    Exhibit&nbsp;8.1).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">24</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Power of Attorney (contained on the signature
    page hereto).
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">25</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form&nbsp;T-1 Statement of Eligibility of Wells
    Fargo Bank, National Association to act as trustee under the
    Indenture.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">99</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.1+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form of Letter of Transmittal.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">99</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.2+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form of Notice of Guaranteed Delivery.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">99</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.3+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form of Letter to Brokers, Dealers, Commercial
    Banks, Trust Companies and Other Nominees.
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top" nowrap><FONT size="2">99</FONT></TD>
    <TD align="left" valign="top" nowrap><FONT size="2">.4+</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">Form of Letter to Clients.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<HR size="1" width="18%" align="left" noshade>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">&nbsp;(1)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">The financial statements of Amkor Technology
    Philippines (P1/ P2), Inc. and Amkor Technology Philippines (P3/
    P4), Inc., consolidated subsidiaries of the Registrant, for each
    of the two years in the period ended December&nbsp;31, 2002,
    have been audited by the independent public accountants SyCip
    Gorres Velayo&nbsp;&#38; Co., a member firm of Arthur Andersen,
    (referred to herein as Arthur Andersen). However, the Registrant
    has been unable to obtain the written consent of Arthur Andersen
    with respect to the incorporation by reference of such financial
    statements in this Registration Statement on Form&nbsp;S-4 (the
    &#147;Registration Statement&#148;). Therefore, the Registrant
    has dispensed with the requirement to file the written consent
    of Arthur Andersen in reliance on Rule&nbsp;437a of the
    Securities Act of 1933, as amended. As a result, you may not be
    able to recover damages from Arthur Andersen under
    Section&nbsp;11 of the Securities Act of 1933, as amended, for
    any untrue statements of material fact or any omissions to state
    a material fact, if any, contained in the financial statements
    of the Registrant for the aforementioned financial statements,
    which are incorporated by reference in the Registration
    Statement.
    </FONT></TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD><FONT size="2">(+)&nbsp;</FONT></TD>
    <TD align="left">
    <FONT size="2">Previously filed.
    </FONT></TD>
</TR>

</TABLE>

<P align="center"><FONT size="2">E-1
</FONT>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>w97741aexv5w1.htm
<DESCRIPTION>OPINION OF WILSON SONSINI GOODRICH & ROSATI P.C.
<TEXT>
<HTML>
<HEAD>
<TITLE>exv5w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="right" style="font-size: 10pt"><B>Exhibit&nbsp;5.1</B>


<P align="center" style="font-size: 10pt">Opinion of Wilson
Sonsini Goodrich &#38; Rosati, Professional Corporation.

<P align="center" style="font-size: 10pt">May&nbsp;28, 2004



<P align="left" style="font-size: 10pt">Amkor Technology, Inc.<BR>
1345 Enterprise Drive<BR>
West Chester, Pennsylvania 19380


<P>

<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>Re:</B>&nbsp;</TD>
    <TD><B>Amkor Technology Inc. &#150; Exchange of $250,000,000 of its
Outstanding 7 1/8% Senior Notes due March&nbsp;15, 2011</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">Ladies and Gentlemen:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have acted as special counsel to Amkor Technology, Inc., a Delaware
corporation (the &#147;Company&#148;), in connection with the filing by the Company with
the Securities and Exchange Commission (the &#147;Commission&#148;) of a registration
statement on Form S-4 (the &#147;Registration Statement&#148;) under the Securities Act
of 1933, as amended (the &#147;Securities Act&#148;). Pursuant to the Registration
Statement, the Company is registering under the Securities Act an aggregate of
up to $250,000,000 in principal amount of its 7&nbsp;1/8% Senior Notes due March&nbsp;15,
2011 (the &#147;Exchange Notes&#148;) to be issued in exchange (the &#147;Exchange Offer&#148;) for
a like principal amount of the Company&#146;s outstanding 7&nbsp;1/8% Senior Notes due March
15, 2011 (the &#147;Outstanding Notes&#148;) upon the terms set forth in the Registration
Statement and the letter of transmittal filed as an exhibit thereto. The
Outstanding Notes were issued, and the Exchange Notes will be issued, pursuant
to an Indenture, dated as of March&nbsp;12, 2004 (the &#147;Indenture&#148;), by and between
the Company and Wells Fargo Bank, National Association.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In rendering the opinions expressed below, we have examined originals or
copies of: (a)&nbsp;the Registration Statement, in the form filed with the
Commission; (b)&nbsp;the Registration Rights Agreement, dated as of March&nbsp;12, 2004
(the &#147;Registration Rights Agreement&#148;), by and among the Company and the initial
purchasers listed therein; (c)&nbsp;the Indenture; (d)&nbsp;specimens of the certificates
representing the Exchange Notes, included as exhibits to the Indenture; and (e)
the other documents delivered by or on behalf of the Company and the Trustee as
of the date hereof in connection with the delivery of the Exchange Notes. We
have also examined such other documents as we have deemed necessary or
appropriate as a basis for the opinions set forth below.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have assumed the following: (a)&nbsp;the authenticity of original documents
and the genuineness of all signatures; (b)&nbsp;the conformity to the originals of
all documents submitted to us as copies; (c)&nbsp;that the Indenture is a legal and
binding obligation of the Trustee and that the Exchange Notes will be duly
authenticated by the Trustee; and (d)&nbsp;the legal capacity of natural persons.
Insofar as our opinions set forth herein relate to the validity, binding effect
or enforceability of any agreement or obligation of the Company, we have
assumed that each other party to such agreement or obligation has satisfied
those legal requirements that are applicable to it to the extent necessary to
make such agreement or obligation enforceable against it. As to any facts
material to the opinions expressed herein that were not independently
established or verified, we have relied upon oral or written statements and
representations of officers and other representatives of the Company.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Members of our firm are admitted to the bar in the State of California and
the State of New York, and we express no opinion as to any matter relating to
laws of any jurisdiction other than the federal laws of the United States of
America, the Delaware General Corporation Law (the &#147;DGCL&#148;), the Delaware
Limited
Liability Company Act (the &#147;DLLCA&#148;), the laws of the State of New York
(but only with respect to our opinions as to the validity, binding effect and
enforceability of the Exchange Notes) and the laws of the State of California,
as such are in effect on the date hereof, and we have made no inquiry into, and
we express no opinion as to, the statutes, regulations, treaties, common laws
or other laws of any other nation, state or jurisdiction. We are not licensed
to practice law in the State of Delaware and, accordingly, our opinions as to
the DGCL and DLLCA are based solely on a review of the official statutes of the
State of Delaware.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We express no opinion as to (i)&nbsp;the effect of any bankruptcy, insolvency,
reorganization, arrangement, fraudulent conveyance, moratorium or other similar
laws relating to or affecting the rights of creditors generally, (ii)&nbsp;rights to
indemnification and contribution which may be limited by applicable law or
equitable principles, or (iii)&nbsp;the effect of general principles of equity,
including, without limitation, concepts of materiality, reasonableness, good
faith and fair dealing, the effect of judicial discretion and the possible
unavailability of specific performance, injunctive relief or other equitable
relief, and limitations on rights of acceleration, whether considered in a
proceeding in equity or at law.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We express no opinion as to the applicability to the obligations of the
Company (or the enforceability of such obligations) of Section&nbsp;548 of the
Bankruptcy Code, Article&nbsp;10 of the New York Debtor and Creditor Law or
California Civil Code Section&nbsp;3439, or any other provision of law, relating to
fraudulent conveyances, transfers or obligations.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To the extent relevant to the opinions set forth below, we have assumed
that the Trustee is duly organized, validly existing and in good standing under
the laws of its jurisdiction of organization; that the Trustee is duly
qualified to engage in the activities contemplated by the Indenture and is duly
qualified and eligible under the terms of the Indenture to act as trustee
thereunder; that the Indenture was duly authorized, executed and delivered by
the Trustee; that the Indenture is a valid and binding obligation of the
Trustee; that the Trustee is in compliance, generally with respect to acting as
a trustee under the Indenture, with all applicable laws and regulations; and
that the Trustee has the requisite organizational and legal power and authority
to perform its obligations under the Indenture.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This opinion letter speaks only at and as of its date and is based solely
on the facts and circumstances known to us at and as of such date. We express
no opinion as to the effect on rights under the Indenture of any statute, rule,
regulation, or other law which is enacted or becomes effective after, or of any
court decision which changes the law relevant to such rights which is rendered
after, the date of this opinion letter, or of the conduct of the parties
following the closing of the contemplated transaction. In rendering this
opinion letter, we assume no obligation to revise or supplement this opinion
letter should the present laws of the jurisdictions mentioned herein be changed
by any legislative action, judicial decision or otherwise.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On the basis of the foregoing and in reliance thereon and having regard
for legal considerations which we deem relevant, and subject to the limitations
and qualifications set forth herein, we advise you that in our opinion when (i)
the Registration Statement, as finally amended (including all necessary
post-effective amendments, if any), shall have become effective under the
Securities Act and (ii)&nbsp;the Exchange Notes have been duly executed and
delivered by the Company and authenticated by the Trustee in accordance with
the provisions of the Indenture, and exchanged for the Outstanding Notes in
accordance with the terms of the Exchange Offer, the Exchange Notes will
constitute valid and binding obligations of the Company enforceable against the
Company in accordance with their terms, and will be entitled to the benefits
provided by the Indenture.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and to the reference to our firm under the caption
&#147;Legal Matters&#148; in the prospectus forming part of the Registration Statement
and any amendments thereto. In giving such consent, we do not concede that we
are experts within
the meaning of the Securities Act or the rules and regulations thereunder
or that this consent is required by Section&nbsp;7 of the Securities Act.


<P align="left" style="font-size: 10pt; margin-left: 50%">Very truly
yours,<BR>
<BR>WILSON SONSINI GOODRICH &#38; ROSATI,<BR>
Professional Corporation


<P align="left" style="font-size: 10pt; margin-left: 50%">/s/ WILSON SONSINI GOODRICH &#038; ROSATI,<BR>
Professional Corporation




<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-8.1
<SEQUENCE>3
<FILENAME>w97741aexv8w1.htm
<DESCRIPTION>OPINION OF WILSON SONSINI GOODRICH & ROSATI P.C.
<TEXT>
<HTML>
<HEAD>
<TITLE>exv8w1</TITLE>
</HEAD>
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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="right" style="font-size: 10pt"><B>Exhibit&nbsp;8.1</B>

<P align="center" style="font-size: 10pt">Opinion of Wilson
Sonsini Goodrich &#38; Rosati, Professional Corporation


<P align="center" style="font-size: 10pt">May&nbsp;28, 2004



<P align="left" style="font-size: 10pt">Amkor Technology, Inc.<BR>
1345 Enterprise Drive<BR>
West Chester, PA 19380


<P align="left" style="font-size: 10pt">Ladies and Gentlemen:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have acted as counsel to Amkor Technology, Inc., a Delaware corporation
(&#147;the Company&#148;), in connection with its offer to exchange up to $250&nbsp;million in
aggregate principal amount of its registered 7&nbsp;1/8% Senior Notes due 2011 (the
&#147;Original Notes&#148;) for the same principal amount of its outstanding unregistered
7&nbsp;1/8% Senior Notes due 2011 (the &#147;Exchange Notes,&#148; and together with the Original
Notes, the &#147;Notes&#148;). The offer to exchange the Original Notes for the
Exchanges Notes (the &#147;Exchange Offer&#148;) and certain proposed transactions
incident thereto are described in the Registration Statement on Form S-4 (the
&#147;Registration Statement&#148;) of the Company, which includes the Prospectus
relating to the Exchange Offer (the &#147;Prospectus&#148;). This opinion is being
rendered pursuant to the requirements of Item 21(a) of Form S-4 under the
Securities Act of 1933, as amended. Unless otherwise indicated, any
capitalized terms used herein and not otherwise defined have the meaning
ascribed to them in the Registration Statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with this opinion, we have examined and are familiar with
the terms of the Notes, the Indenture and the Exchange Offer, the Registration
Statement, and such other presently existing documents, records and matters of
law as we have deemed necessary or appropriate for purposes of our opinion. In
addition, we have assumed, without any independent investigation or examination
thereof (i)&nbsp;that the Exchange Offer will be consummated in the manner
contemplated by the Prospectus and will be effective under applicable state
law, and that the parties have complied with and, if applicable, will continue
to comply with, the covenants, conditions and other provisions relating to the
Exchange Offer, including those contained in the Notes, the letter of
transmittal relating to the Exchange Offer, the Indenture and related
documents, without any waiver, breach or amendment thereof and (ii)&nbsp;the
continuing truth and accuracy at all relevant times of the statements made by
the Company in the Prospectus, and that any such statements made &#147;to the
knowledge&#148; or based on the belief or intention of the Company or similarly
qualified are true and accurate and will continue to be true and accurate at
all relevant times without such qualification.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Based upon the foregoing, it is our opinion that the discussion in the
Registration Statement, under the caption &#147;Certain United States Federal Income
Tax Considerations,&#148; to the extent it constitutes descriptions of legal matters
or legal conclusions, is accurate in all material respects.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This opinion represents our best judgment regarding the application of
federal income tax laws under the Internal Revenue Code of 1986, as amended,
existing judicial decisions, administrative regulations and published rulings
and procedures. Our opinion is not binding upon the Internal Revenue Service
or the courts, and there is no assurance that the Internal Revenue Service will
not successfully assert a contrary position. This opinion is being delivered
prior to the consummation of the proposed transactions and therefore is
prospective and dependent on future events. No assurance can be given that
future legislative, judicial or administrative changes, on either a prospective
or retroactive basis, or future factual developments, would not adversely
affect the accuracy of the conclusion stated herein. We undertake no
responsibility to


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<P align="left" style="font-size: 10pt">advise you of any new developments in the facts or in the
application or interpretation of the federal income
tax laws. Furthermore, in the event any one of the statements,
representations, warranties or assumptions upon which we have relied to issue
this opinion is incorrect, our opinion might be adversely affected and may not
be relied upon.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This opinion is furnished to you solely for use in connection with the
Registration Statement. We hereby consent to the filing of this opinion as an
exhibit to the Registration Statement and to the reference to our firm name in
the Registration Statement under the caption &#147;Certain United States Federal
Income Tax Considerations.&#148; In giving this consent, we do not thereby admit
that we are in the category of persons whose consent is required under Section
7 of the Securities Act of 1933, as amended, or the rules and regulations of
the Securities and Exchange Commission thereunder, nor do we thereby admit that
we are experts with respect to any part of such Registration Statement within
the meaning of the term &#147;experts&#148; as used in the Securities Act of 1933, as
amended, or the rules and regulations of the Securities and Exchange Commission
thereunder.


<P align="left" style="font-size: 10pt; margin-left: 50%">Very truly
yours,<BR>
<BR>WILSON SONSINI GOODRICH &#038; ROSATI,<BR>
Professional Corporation<BR>



<P align="left" style="font-size: 10pt; margin-left: 50%">/s/ WILSON SONSINI GOODRICH &#038; ROSATI,<BR>
Professional Corporation



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