This part is a kind of semiconductor called ESS9018.

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 ES9012 / ES9018 Reference 32-bit Audio DAC ESS Technology, Inc. Datasheet Confidential - Shaw Electronics LLC OVERVIEW The SABRE32 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 Package DNR (dB) THD (dB) 32-bit I2S/DSD SPDIF Jitter Number ES9018 SABRE32 Reference 64-LQFP 135 (mono) -120 DAC Yes Input Yes Input Reduction Yes Yes 8-Channel Audio DAC 129 (8ch) ES9012 SABRE32 Reference 64-LQFP 135 (mono) -120 Yes Yes Yes Yes Stereo Audio DAC 133 (2ch) With ESS patented 32-bit Hype [ ... ]

ESS9018 PDF Datasheet Download