Hsinchu Science Park, Taiwan, July 27th, 2004 - Sunplus Technology Co., Ltd. (SUNPLUS or the "Company") (TAIEX: 2401, LSE: SUPD), today announced the dividend details for both common shares and GDRs. The board meeting also decided that the ex-dividend date as August 17th, 2004. The company will distribute NT$1.5 cash dividend per common share from profits and 10% stock dividend (as 20 shares per 1000 shares from profits and 80 shares per 1,000 shares from capital surplus) and issue 20,000,000 shares as employee stock bonus from earnings. Issuance of new shares totaled 97,750,400 common shares. The total outstanding shares after dividend will be 875,254,400 shares. According this proposal, Sunplus GDR holders will get NT$3 cash dividend per GDR share for each GDR share represents 2 common shares and 10% stock dividend.

The resolution for distribution of 2003 profits by the shareholders meeting on June 1st, 2004 as follow:

1. Cash dividends: Each shareholder of common shares will receive a cash dividend of NT$1.5 per common share. GDRs shareholders will get NT$3 per GDR since each GDR represents 2 common shares.
   
   
2. Stock dividends: Both shareholders of common shares and GDRs will be entitled to receive 10% stock dividend, which means shareholders will get 100 shares for each 1000 common shares.

The ex-dividend date will be August 17th, 2004 and the Company set the record date for Sunplus' shares listed and traded on the Taiwan Stock Exchange to be August 23rd, 2004. The shareholders' register shall be closed for registration of transfer from August 19th through August 23, 2004. To be entitled for the above-mentioned stock dividend, any person acquires Sunplus' shares without being registered, as a holder shall apply for the shareholders' registration with Agency Department of Grand Cathay Securites Corp. before August 18th, 2004.

Cash Dividend NT$1.5 per common shares NT$3 per GDR (*Each GDR represents 2 common shares) Stock Dividend 10% Ex-dividend Date August 17th, 2004 Record Date August 23rd, 2004 Period for closing registration of transfer August 19th, 2004 ~August 23rd, 2004

**The common shareholders will receive the dividend-stock receipts and cash dividend around mid- September 2004 when the stock receipts are well printed and entitled. The GDRs distribution date will be about one to two weeks after the common share dividend is distributed due to GDR Depositary Bank redistribution.