This part is a kind of semiconductor called PS9830B.

Function of this product has Multi-channel Digital Audio Processor.

Manufacturers : Pulsus Technologies

Image and pinout :

Some of the text within the PDF file :

Multi-channel Digital Audio Processor PS9830B 8Ch, 24bits, 192kHz Digital Audio Processor For Full Digital Amplifier Pulsus Technologies Copyright © 1999-2008, 2008 Pulsus Version1.07! Technologies November Inc. PULSUS PS9830B 8Ch, 24bit, 192kHz Digital Audio Processor For Full Digital Amplifier! !! A. Introduction The PS9830B is a highly integrated system-on-chip solution for multi-channel AV systems such as 5.1 channel, 6.1 channel or 7.1 channel. Through the use of a high-quality PCM to PWM modulator, the PS9830B has an 8-channel PWM out and an additional 3-channel PWM out. It also has a 8-channel sample rate converter. It features 24-bit audio digital-to-digital converters and over-sampling digital filters, a sample rate converter, an audio DSP that functions as an on-chip pre [ ... ]

PS9830B PDF Datasheet Download