This part is a kind of semiconductor called PT2313.
Function of this product has 4-Channel Audio Processor IC.
Manufacturers : Princeton Technology Corp
Image and pinout :

Some of the text within the PDF file :
PTC Princeton Technology Corp. Tel : 886-2-29162151 Fax : 886-2-29174598 4-Channel Audio Processor IC Description PT2313 PT2313 is an four-channel digital audio processor utilizing CMOS Technology. Volume, Right/Left Bass and Treble Balance, Front/Rear Fader Processor are incorporated into a single chip. Loudness Function and Selectable Input Gain are also provided to build a highly effective electronic audio processor having the highest performance and reliability with the least external components. All functions are programmable using the Serial Bus. The pin assignments and application circuit are optimized for easy PCB layout and cost saving advantage for audio application. PT2313 is housed in a 28-pin DIP/SO Package and is functionally compatible with TDA7313. Features r r r r r [ ... ]
PT2313 PDF Datasheet Download
