This part is a kind of semiconductor called AK4497.

Function of this product has Quality Oriented 32-Bit 2ch DAC.

Manufacturers : AKM

Image and pinout :

Some of the text within the PDF file :

[AK4497] = Preliminary = AK4497 Quality Oriented 32-Bit 2ch DAC 1. General Description The AK4497 is a new generation Premium 32-bit 2ch DAC with VELVET SOUNDTM technology, achieving industry’s leading level low distortion characteristics and wide dynamic range. The AK4497 integrates a newly developed switched capacitor filter “OSR Doubler”, making it capable of supporting wide range signals and achieving low out-of-band noise while realizing low power consumption. Moreover, the AK4497 has six types of 32-bit digital filters, realizing simple and flexible sound tuning in wide range of applications. The AK4497 accepts up to 768kHz PCM data and 22.4MHz DSD data, ideal for a high-resolution audio source playback that are becoming widespread in network audios, USB-DACs and Car Audio [ ... ]

AK4497 PDF Datasheet Download