This part is a kind of semiconductor called ATJ2001P176.
Function of this product has AUDIO PROCESSOR.
Manufacturers : Actions Semiconductor
Image and pinout :

Some of the text within the PDF file :
ATJ2001 PDA+MP3 Decoder Actions Semiconductor Co.,LTD 珠海炬力集成电路设计有限公司 ATJ2001(LQFP176) DATA SHEET Ver1.02 1 Tel 86-756-3392353 Fax 86-756-3392251 ATJ2001 PDA+MP3 Decoder Actions Semiconductor Co.,LTD Short Descriptions This is an SoC chip suitable for portable MP3 audio player with minimal component. With developing system provided, it is easy to fit every versatile applications. Features 24 bits DSP Core with on-chip ICE support On-chip DSP 16K*24 PM and (16K-256)*24 DM, can be switched to be MCU memory space Integrated 8bit MCU with on-chip ICE support which the instructions are compatible with the Z80 CPU Internal 16k bytes SRAM accessed by MCU External up to 512M bytes program MROM/Flash/SRAM accessed by MCU or DMA External SmartMedia Card/MultiMedi [ ... ]
ATJ2001P176 PDF Datasheet Download
