This part is a kind of semiconductor called AK4324-VF-E2.
Function of this product has CMOS 24-Bit D/A Converter.
Manufacturers : ETC
Image and pinout :
Some of the text within the PDF file :
AK4324-VF-E2 (1/2) IL08 C-MOS 98 kHz SAMPLING 24-BIT T∑ D/A CONVERTER TOP VIEW 13 DIF0 DIF1 DIF2 LRCK BICK SDATA DZFL 10 9 DFS SMUTE DEM0 DEM1 CKS MLCK VREF PD 5 DZFR 24 23 AOUTL+ AOUTL_ AOUTR+ AOUTR_ 19 18 17 16 1 DGND 24 DZFL 23 DZFR AVDD 22 21 VREF AGND 20 19 AOUTL+ 18 AOUTL_ 17 AOUTR+ 16 AOUTR_ 15 DIF2 14 DIF1 13 DIF0 14 15 2 DVDD CKS 3 MCLK 4 8 6 7 PD 5 BICK 6 SDATA 7 LRCK 8 SMUTE 9 DFS 10 DEM0 11 DEM1 12 11 12 3 4 21 INPUT BICK CKS DEM0, DEM1 DFS DIF0 - DIF2 LRCK MCLK PD SDATA SMUTE VREF : : : : : : : : : : : AUDIO SERIAL DATA CLOCK MASTER CLOCK SELECT DE-EMPHASIS FREQUENCY SELECT DOUBLE SPEED SAMPLING MODE DIGITAL INPUT FORMAT L/R CLOCK MASTER CLOCK POWER DOWN MODE AUDIO SERIAL DATA SOFT MUTE VOLTAGE REFERENCE OUTPUT AOUTL_ AOUTL+ AOUTR_ AOU [ ... ]