This part is a kind of semiconductor called PS9850.

Function of this product has Digital Audio Processor.

Manufacturers : PULSUS

Image and pinout :

Some of the text within the PDF file :

PS9850 Multi-channel Digital Audio Processor Eight-channels, 192kHz, 24-bits Digital Audio Processor for Full Digital Amplifier Introduc- tion_______________________ The PS9850 is a highly integrated system-on-chip audio solution for multi-channel AV systems such as upper 5.1 channels, 6.1 channels or 7.1 channels. This device is a high performance PWM modulator and a high resolution digital audio processor. This device uses AD modulation operating at a 384kHz switching rate, supports AM interference rejection function, and has PWM sequences for pop-less. This device has an asynchronous sample rate converter for a variety of input sample rates with an embedded jitter correction function. For high performances and high resolutions, audio processors operate 30bit data paths and a 192kHz sam [ ... ]

PS9850 PDF Datasheet Download