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

                                  SCHEDULE 13G

                    Under the Securities Exchange Act of 1934
                               (Amendment No. 1)*


                                   Garmin Ltd.
                                (Name of Issuer)

                                  Common Shares
                         (Title of Class of Securities)

                                   G37260 10 9
                                 (CUSIP Number)

                                December 31, 2002
             (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      5    Sole Voting Power........................     6,973,381
     Shared
   Beneficially    6    Shared Voting Power......................        -0-
     Owned by
      Each         7    Sole Dispositive Power...................     6,973,381
   Reporting
    Person         8    Shared Dispositive Power.................        -0-
     With


 9  Aggregate Amount Beneficially Owned by Each Reporting Person..    6,973,381


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

 11 Percent of Class Represented by Amount in Row (9).................   6.5%

 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: 5th Floor
Harbour Place, P.O. Box 30464 SMB, 103 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 ss.240.13d-1(b)
           (1)(ii)(E);

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

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

                    [ X ] Not applicable.


Item 4.        Ownership

         (a)     Amount beneficially owned:                           6,973,381

         (b)     Percent of class:                                         6.5%

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

                 (i)   sole power to vote or to direct the vote:      6,973,381

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

                 (iii) sole power to dispose or to direct the
                       disposition of:                                6,973,381

                 (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


                                   SIGNATURES


CUSIP No. G37260 10 9                                        Page 5 of 5 pages

     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:  January 30, 2003




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