This part is a kind of semiconductor called AK4376.
Function of this product has Low-Power Advanced 32-bit DAC.
Manufacturers : AKM
Image and pinout :

Some of the text within the PDF file :
[AK4376] AK4376 Low-Power Advanced 32-bit DAC with HP 1. General Description The AK4376 is stereo advanced 32-bit high sound quality audio DAC with a built-in ground-referenced headphone amplifier. An internal circuit newly developed 32-bit digital filters for better sound quality, achieving low distortion characteristics and wide dynamic range. The sampling frequency supports up to 384 kHz. The AK4376 is available in a 36-pin CSP package, utilizing less board space than competitive offerings. 2. Features 1. Stereo High Sound Quality Low Power Advanced 32-bit DAC - 4 types of Digital Filter for Sound Color Selection - 2 types of Operation Mode (High Performance Mode / Low Power Mode) 2. Ground-referenced Class-G Stereo Headphone-Amp - Output Power: 25 mW @ 32Ω, THD+N < 60 dB 40 [ ... ]
AK4376 PDF Datasheet Download
