Abstract: A bonding structure of gold-tin (80:20) eutectic bonding of two gold layers on an integrated circuit chip and a substrate carrier, such as a tape in a tape automated bonding (TAB) process, is provided. A method provides gold-tin eutectic bumps on an integrated circit wafer or on the tape or other substrate carrier. The quantity of tin reacting with gold in the method is limited and controlled, allowing gold consumption to be reduced by an order of magnitude. A first layer of gold is provided on bonding pads of the wafer after formation of the integrated circuits. A layer of tin is formed on the first gold layer. The first gold and tin layers are thermally treated at a temperature above 280.degree. C. to form gold-tin substantially eutectic bumps on the first gold layer. A second gold layer is provided as spots on the tape or other substrate carrier. The second gold layer has a thickness of at least about 5 percent of the gold rich eutectic body.