This part is a kind of semiconductor called AK5358B.

Function of this product has 24-Bit ADC.

Manufacturers : Asahi Kasei Microsystems

Image and pinout :

Some of the text within the PDF file :

[AK5358B] AK5358B 96kHz 24-Bit ΔΣ ADC GENERAL DESCRIPTION The AK5358B is a stereo A/D Converter with a wide sampling rate range of 8kHz ∼ 96kHz and it is suitable for consumer to professional audio system. The AK5358B achieves high accuracy and low cost by using Enhanced dual bit ΔΣ techniques. No external components are required with single-ended analog inputs. The audio interface has two formats (MSB justified, I2S) and can correspond to various systems like DTV, DVR and AV Receiver. FEATURES † Linear Phase Digital Anti-Alias Filtering † Single-ended Input † Digital HPF for DC-Offset cancel † S/(N+D): 92dB † DR: 102dB † S/N: 102dB † Sampling Rate Ranging from 8kHz to 96kHz † Master Clock: 256fs/384fs/512fs/768fs (8kHz ∼ 48kHz) 256fs/384fs (48kHz ∼ 96kHz) [ ... ]

AK5358B PDF Datasheet Download