We're ready to spill the beans on SPIL. Siliconware Precision Industries Co., Ltd. (SPIL) is one of the world's top providers of high-precision semiconductor packaging and testing services. It receives unfinished chips from its customers, tests them, and encases them in specialized protective packages for shipment and use. A preferred supplier for Intel, SPIL checks products that are commonly used in PCs, cell phones, digital still cameras, and cable modems. It is among the top three such vendors in the world, though well behind industry leaders Amkor and ASE. Customers in the US provide half of SPIL's sales.