This part is a kind of semiconductor called ALC100P.
Function of this product has Valued AC 97 Audio Codec.
Manufacturers : Realtek Semiconductor
Image and pinout :

Some of the text within the PDF file :
Avance Logic,Inc. ALC100 ALC100/ALC100P AC’97 Audio CODEC Revision 1.1 May 25, 2000 Avance Logic,Inc. 1. Features : l l l l l l l l l l l l l l l l l ALC100 Single chip audio CODEC with high S/N ratio. 16-bit ADC and DAC resolution. Compliant with AC’97 2.1 specification Supports AMR and CNR applications. 16-bit stereo full-duplex CODEC with fixed 48k sampling rate. 4 analog line-level stereo input with 5-bit volume control : LINE_IN,CD,VIDEO,AUX 2 analog line-level mono input : PC_BEEP,PHONE_IN. Mono output with 5-bit volume control. Stereo output with 5-bit volume control. 2 MIC inputs : Software selectable. Power management. 3D Stereo Enhancement True Line-Level output Multiple CODEC extension. External Amplifier power down capability. [ ... ]
ALC100P PDF Datasheet Download
