This part is a kind of semiconductor called AK4112B.

Function of this product has High Feature 96kHz 24bit DIR.

Manufacturers : Asahi Kasei Microsystems

Image and pinout :

Some of the text within the PDF file :

[AK4112B] AK4112B High Feature 96kHz 24bit DIR GENERAL DESCRIPTION The AK4112B is a digital audio receiver (DIR) compatible with 96kHz, 24bits. The channel status decoding supports both consumer and professional modes. The AK4112B can automatically detect a Non-PCM bit stream. When combined with an AK4527B multi channel codec, the two chips provide a system solution for AC-3 applications. The dedicated pins or a serial µP I/F can control the mode setting. The small package, 28pin SSOP saves the board space. *AC-3 is a trademark of Dolby Laboratories. FEATURES † Supports AES/EBU, IEC958, S/PDIF, EIAJ CP1201 † Low jitter Analog PLL † PLL Lock Range: 22k~108kHz † Clock Source: PLL or X'tal † 4 channel Receivers input and 1 through transmission output † Auxiliary digital input † De-emp [ ... ]

AK4112B PDF Datasheet Download