This part is a kind of semiconductor called AK4399.

Function of this product has High Performance 123dB Premium 32-Bit DAC.

Manufacturers : Asahi Kasei Microsystems

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[AK4399] AK4399 High Performance 123dB Premium 32-Bit DAC GENERAL DESCRIPTION AK4399 is a 32-bit DAC, which corresponds to DVD-Audio systems. An internal circuit includes newly developed 32bit Digital Filter for better sound quality achieving low distortion characteristics and wide dynamic range. The AK4399 has full differential SCF outputs, removing the need for AC coupling capacitors and increasing performance for systems with excessive clock jitter. The AK4399 accepts 192kHz PCM data and 1-bit DSD data, ideal for a wide range of applications including Blu-Ray, DVD-Audio and SACD. FEATURES • 128x Over sampling • Sampling Rate: 30kHz ∼ 216kHz • 32Bit 8x Digital Filter (Minimum delay option GD=7/fs) - Ripple: ±0.005dB, Attenuation: 100dB • High Tolerance to Clock Jitter • Low [ ... ]

AK4399 PDF Datasheet Download