This part is a kind of semiconductor called AT73C240.

Function of this product has Analog Companions.

Manufacturers : ATMEL Corporation

Image and pinout :

Some of the text within the PDF file :

Features • Stereo Audio DAC 2.7V to 3.3V Analog Supply Operation 2.4V to 3.3V Digital Supply Operation 20-bit Stereo Audio DAC 90 dB SNR Playback Stereo Channels 32 Ohm/20 mW Stereo Headset Drivers with Master Volume and Mute Controls Stereo Line Level Input with Volume Control/Mute and Playback through the Headset Drivers – Accepts Mixed Signals from All Signal Paths (Line Inputs and DAC Output) – 8, 11.024, 16, 22.05, 24, 32, 44.1 and 48 kHz Sampling Rates – 256x or 384xFs Master Clock Frequency – I2S Serial Audio Interface • Mono Audio Power Amplifier – Supply Input from Main Li-Ion Battery (3V to 5.5V) – 440 mW on 8 Ohm Load – Programmable Volume Control (-22 to +20 dB) – Fully Differential Structure, Input and Output – 8 mA Drain Current in A [ ... ]

AT73C240 PDF Datasheet Download