TAIPEI, April 30 (Reuters) - Taiwan's ASE Technology

Holding Co. ( ASX ) has yet to decide how it will support a

plan by Nvidia ( NVDA ) to build artificial intelligence servers

worth as much as $500 billion in the U.S. over the next four

years, it said on Wednesday.

The company, the world's largest chip packaging and testing

provider, is still evaluating an invitation from a customer to

invest in the U.S. and has yet to decide on the investment size

or timing, its Chief Financial Officer Joseph Tung told an

earnings call.

He did not name the customer but the company later confirmed

to Reuters that he was talking about a plan announced by AI chip

giant Nvidia ( NVDA ) made public earlier this month to expand production

in the U.S., with the help of partners including ASE subsidiary

Siliconware Precision Industries.

Analysts have questioned whether the sum of $500 billion is

realistic, given difficulties suppliers may have in moving

production.

Nvidia ( NVDA ) declined to comment.

The customer had invited ASE to "evaluate the possibility of

having some operations to support their business in the U.S,"

Tung said.

"Currently we are engaging in discussion and are evaluating

opportunities with interest. There are no further details so far

in terms of the actual investment size or the timing of it. But

any decision that we will eventually make will be made with

economic viability."

When asked by analysts about what kind of product would be

considered, Tung he said it would be an extension of what the

company offers in Taiwan.

Siliconware Precision Industries, which carries out chip

packaging for Nvidia ( NVDA ), has no manufacturing presence in the U.S.

Another ASE subsidiary, ISE Labs, has two testing factories in

California.