This part is a kind of semiconductor called AD82587D.

Function of this product has 2X20W Stereo / 1X40W Mono Digital Audio Amplifier.

Manufacturers : Elite Semiconductor

Image and pinout :

Some of the text within the PDF file :

ESMT/EMP Features Preliminary AD82587D 2X20W Stereo / 1X40W Mono Digital Audio Amplifier z Anti-pop design z 16/18/20/24-bit input with I2S, Left-alignment z Short circuit and over-temperature protection and Right-alignment data format z I2C control interface with selectable device address z PSNR & DR(A-weighting) z Internal PLL Loudspeaker: 97dB (PSNR), 105dB (DR) @ 24V z LV Under-voltage shutdown and HV Under-voltage z Multiple sampling frequencies (Fs) detection 32kHz / 44.1kHz / 48kHz and z Power saving mode 64kHz / 88.2kHz / 96kHz and z Dynamic temperature control 128kHz/176.4kHz/192kHz z System clock = 64x, 128x, 256x, 384x, 512x, 768x, Applications 1024x Fs z TV audio 256x~1024x Fs for 32kHz / 44.1kHz / 48kHz z Boom-box, CD and DVD receiver, docking system 128x~512x Fs for 64kHz [ ... ]

AD82587D PDF Datasheet Download