This part is a kind of semiconductor called SMP60N06.

Function of this product has N-Channel Enhancement Mode Transistor.

Manufacturers : Siliconix

Image and pinout :

Some of the text within the PDF file :

Product Summary

V(br)dss = 60 V

rds(on) = 0.023 Ohm

Id = 60A
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SMP60N06 PDF Datasheet Download