UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  SCHEDULE 13G

                    UNDER THE SECURITIES EXCHANGE ACT OF 1934
                                (AMENDMENT NO. )*


                                   GARMIN LTD.
           -----------------------------------------------------------
                                (Name of Issuer)


                                  COMMON SHARES
           -----------------------------------------------------------
                         (Title of Class of Securities)


                                   G37260 10 9
           -----------------------------------------------------------
                                 (CUSIP Number)


                                DECEMBER 31, 2000
           -----------------------------------------------------------
             (Date of Event which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

[  ]    Rule 13d-1(b)

[  ]    Rule 13d-1(c)

[X]     Rule 13d-1(d)

          *The  remainder of this cover page shall be filled out for a reporting
person's  initial  filing on this  form with  respect  to the  subject  class of
securities,  and for any subsequent amendment containing information which would
alter disclosures provided in a prior cover page.

        The  information  required on the remainder of this cover page shall not
be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange
Act of 1934 ("Act") or otherwise  subject to the  liabilities of that section of
the Act but shall be subject to all other  provisions of the Act  (however,  see
the Notes).



CUSIP No. G37260 10 9                                       Page 2 of 5 pages


                                                                                                    

    1      Names of Reporting Persons
           I.R.S. Identification Nos. of Above Persons (entities only)
           Ruey-Jeng Kao


    2      Check the Appropriate Box if a Member of a Group                                                (a) [ ]

                                                                                                           (b) [ ]
    3      SEC Use Only


    4      Citizenship or Place of Organization  ......................................................    Taiwan

            Number of
             Shared              5    Sole Voting Power................................................   8,972,481
           Beneficially
            Owned by             6    Shared Voting Power..............................................      -0-
              Each
            Reporting            7    Sole Dispositive Power...........................................   8,972,481
             Person
              With               8    Shared Dispositive Power.........................................      -0-


    9      Aggregate Amount Beneficially Owned by Each Reporting Person................................   8,972,481


    10     Check if the Aggregate Amount in Row (9) Excludes Certain Shares............................      [ ]
 .

    11     Percent of Class Represented by Amount in Row (9)...........................................      8.3%


    12     Type of Reporting Person....................................................................      IN



CUSIP No. G37260 10 9                                       Page 3 of 5 pages


ITEM 1(A)   Name of Issuer: Garmin Ltd.


ITEM 1(B)   Address of Issuer's  Principal  Executive  Offices:  Queensgate
House, P.O. Box 30464 SMB, 113 South Church Street,  George Town, Grand Cayman,
Cayman Islands


ITEM 2(A)   Name of Persons Filing: Ruey-Jeng Kao


ITEM 2(B)   Address of  Principal  Business  Office or, if none,  Residence:
8th Floor, 132, Hsinyi Road, Section 3, Taipei, Taiwan


ITEM 2(C)   Citizenship: Taiwan


ITEM 2(D)   Title of Class of Securities: Common Shares


ITEM 2(E)   CUSIP Number: G37260 10 9


ITEM 3.   IF  THIS  STATEMENT  IS  FILED  PURSUANT  TO SS.  SS.  240.13D-1(B)
          OR 240.13D-2(B) OR (C), CHECK WHETHER THE PERSON FILING IS A:

          (a) [ ] Broker or dealer  registered  under  section 15 of the Act (15
     U.S.C. 78o);

          (b) [ ] Bank is defined in section 3(a)(6) of the Act (15 U.S.C. 78c);

          (c) [ ]  Insurance  company as defined in section  3(a)(19) of the Act
     (15 U.S.C. 78c);

          (d)  [  ]  Investment  company  registered  under  section  8  of  the
     Investment Company Act of 1940 (15 U.S.C. 80a-8);

          (e)     [    ]     An     investment     adviser     in     accordance
     with s.240.13d-1(b)(1)(ii)(E);

          (f) [ ] An  employee  benefit  plan or  endowment  fund in  accordance
     with s.240.13d-1(b)(1)(ii)(F);

          (g) [ ] A parent  holding  company  or  control  person in  accordance
     with s.240.13d-1(b)(1)(ii)(G);

          (h) [ ] A savings  associations  as  defined  in  Section  3(b) of the
     Federal Deposit Insurance Act (12 U.S.C. 1813);


CUSIP No. G37260 10 9                                       Page 4 of 5 pages


          (i) [ ] A church  plan  that is  excluded  from the  definition  of an
     investment  company under section 3(c)(14) of the Investment Company Act of
     1940 (15 U.S.C. 80a-3);

          (j) [ ] Group, in accordance with s.240.13d-1(b)(1)(ii)(J).

              [ X ] Not applicable.


                                                                              

ITEM 4.  OWNERSHIP

         (a)     Amount beneficially owned:                                            8,972,481

         (b)     Percent of class:                                                        8.3%

         (c)     Number of shares as to which the person has:

                 (i)      sole power to vote or to direct the vote:                    8,972,481

                 (ii)     shared power to vote or to direct the vote:                     -0-

                 (iii)    sole power to dispose or to direct the disposition of:       8,972,481

                 (iv)     shared power to dispose or to direct the disposition of:        -0-


ITEM 5.        OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS

               If this  statement  is being  filed to report the fact that as of
the date hereof the reporting  person has ceased to be the  beneficial  owner of
more than five percent of the class of securities, check the following. [ ]

ITEM 6.        OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON

               Not Applicable

ITEM 7.        IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH
               ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING
               COMPANY

               Not Applicable

ITEM 8.        IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP

               Not Applicable

ITEM 9.        NOTICE OF DISSOLUTION OF GROUP

               Not Applicable

ITEM 10.       CERTIFICATION

               Not Applicable


CUSIP No. G37260 10 9                                       Page 5 of 5 pages


                                   SIGNATURES

         After reasonable  inquiry and to the best of my knowledge and belief, I
certify that the information  set forth in this statement is true,  complete and
correct.


Dated:  February 8, 2001



By:    /s/ Ruey-Jeng Kao
      ----------------------------------------------------
Name:  Ruey-Jeng Kao