FORM 6-K
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16
of the Securities Exchange Act of 1934

October 6, 2005

Commission File Number 001-31335

AU Optronics Corp.
(Translation of registrant’s name into English)

No. 1 Li-Hsin Road 2
Hsinchu Science Park
Hsinchu, Taiwan
(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F  X   Form 40-F ___

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):
____

Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):
____





Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’s securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes ___ No   X  

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b):
Not applicable






INDEX TO EXHIBITS

Item   
   
1.

Press release entitled, “AU Optronics Corp. September 2005 Consolidated Revenues Totaled NT$21,935 Million”, dated October 6, 2005






Signatures

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

  AU Optronics Corp.
     
     
Date: October 6, 2005 By: /s/ Max Weishun Cheng                
    Name: Max Weishun Cheng
    Title: Chief Financial Officer






Item 1

News Release

AU Optronics Corp. September 2005 Consolidated Revenues Totaled NT$21,935 Million

Issued by: AU Optronics Corp.
Issued on: October 6, 2005

Hsinchu, Taiwan, October 6, 2005 –

AU Optronics Corp. ("AUO" or the "Company") (TAIEX: 2409; NYSE: AUO) today announced another record month on revenues and shipments. AUO’s preliminary consolidated September 2005 monthly revenues broke a record high for the third consecutive month to reach NT$21,935 million, while unconsolidated net sales totaled NT$21,934 million.

Driven primarily by shipments of large-sized panels(a) for applications such as desktop monitor, notebook PC, LCD TV and other applications, the new record reached a high of 2.79 million, a 2.2% increase from August 2005. Shipments of small- and medium-sized panels also reached historical highs on seasonal strength to total 7.40 million, a 29.0 % growth M-o-M.

Preliminary shipments of large-sized panels for the third quarter reached 7.97 million, a 13.2% sequential increase, while shipments for small- and medium-sized panels posted a 48.7% growth Q-o-Q to reach 17.58 million. Unit sales across the board exceeded third quarter guidance which was provided on August 3, 2005, primarily contributed by the new capacity from the smooth ramp-up of AUO’s Gen. 6 fab.

Both preliminary consolidated and unconsolidated revenues for the month of September 2005 increased by 8.9% sequentially. On a year-over-year basis, September 2005 consolidated revenues increased by 69.6%, while unconsolidated net sales rose 69.9% .

For the three months ended September 30, 2005, preliminary consolidated and unconsolidated revenues totaled NT$59,505 million and NT$59,500 million respectively, both representing 28.7% Q-o-Q growth.

(a) Large-size refers to panels that are 10 inches and above in diagonal measurement while small- and medium-size refers to those below 10 inches

Sales Report: (Unit: NT$ million)

Net Sales(1)(2) Consolidated(3)  Unconsolidated 
September 2005  21,935  21,934 
August 2005  20,140  20,137 
     M-o-M Growth  8.9%  8.9% 





2

September 2004  12,932  12,909 
     Y-o-Y Growth  69.6%  69.9% 
January to September 2005  144,589  144,510 
January to September 2004  128,616  125,538 
   Y-o-Y Growth  12.4%  15.1% 

(1) All figures are prepared in accordance with generally accepted accounting principles in Taiwan.
(2) Monthly figures are unaudited, prepared by AU Optronics Corp.
(3) Consolidated numbers include AU Optronics Corp., AU Optronics (L) Corporation, and AU Optronics (Suzhou) Corporation.

#             #             #

ABOUT AU OPTRONICS

AU Optronics Corp. (“AUO”) is the world’s third largest manufacturer* of large-size thin film transistor liquid crystal display panels (“TFT-LCD”), with approximately 14%* of global market share and generated net income of NT$168.1billion (US$5.3 bn) in 2004. TFT-LCD technology is currently the most widely used flat panel display technology. Targeted for 40”+ sized LCD TV panels, AUO’s next generation (7.5 -Generation ) fabrication facility production is scheduled for mass production in 4Q 2006. The Company currently operates one 6th-generation, one 5th-generation, one 4th-generation, and three 3.5 -generation TFT- LCD fabs, in addition to four module assembly facilities and a R&D fab specializing in low temperature poly silicon TFT and organic LED. AUO is one of few top-tier TFT-LCD manufacturer capable of offering a wide range of small- to large- size (1.5” -46”) TFT-LCD panels, which enables it to offer a broad and diversified product portfolio.

*As shown on DisplaySearch Quarterly Large-Area TFT LCD Shipment Report dated June 6, 2005. The data is used as reference only and AUO does not make any endorsement or representation in connection therewith.

 
FOR MORE INFORMATION 
 
Yawen Hsiao 
Corporate Communications Dept. 
AU Optronics Corp. 
No.1, Li-Hsin Road 2, Science-Based Industrial Park, 
Hsinchu City, 300, Taiwan, R.O.C. 
Tel: +886-3-5008899 ext 3211 
Fax: +886-3-5772730 Email:yawenhsiao@auo.com