This part is a kind of semiconductor called ES9012.

Function of this product has Reference 32-bit Audio DAC.

Manufacturers : ESS

Image and pinout :

Some of the text within the PDF file :

CONFIDENTIAL ADVANCE INFORMATION ESS Technology, Inc. OVERVIEW 32 ES9012 / ES9018 Reference 32-bit Audio DAC Datasheet The SABRE Reference audio DAC series is the world’s highest performance 32-bit audio DAC solution targeted for consumer applications such as Blu-ray players, audio pre-amplifiers, A/V receivers and professional applications such as recording systems, mixer consoles and digital audio workstations. Part Description Number ES9018 SABRE32 Reference 8-Channel Audio DAC ES9012 SABRE32 Reference Stereo Audio DAC Package 64-LQFP 64-LQFP DNR (dB) 135 (mono) 129 (8ch) 135 (mono) 133 (2ch) THD (dB) -120 -120 KEY FEATURES Feature Patented 32-bit Hyperstream DAC o Up to 135dB DNR o -120dB THD+N Patented Time Domain Jitter Eliminator Customizable output configuration tia l- [ ... ]

ES9012 PDF Datasheet Download