This part is a kind of semiconductor called AK4112A.

Function of this product has High Feature 96kHz 24-bit DIR.

Manufacturers : Asahi Kasei Microsystems

Image and pinout :

Some of the text within the PDF file :

ASAHI KASEI [AK4112A] AK4112A High Feature 96kHz 24bit DIR GENERAL DESCRIPTION The AK4112A is a digital audio receiver (DIR) compatible with 96kHz, 24bits. The channel status decoding supports both consumer and professional modes. The AK4112A can automatically detect a Non-PCM bit stream. When combined with an AK4527 multi channel codec, the two chips provide a system solution for AC-3 applications. The dedicated pins or a serial uP I/F can control the mode setting. The small package, 28pin VSOP saves the board space. *AC-3 is a trademark of Dolby Laboratories. FEATURES o Supports AES/EBU, IEC958, S/PDIF, EIAJ CP1201 o Low jitter Analog PLL o PLL Lock Range : 22k~108kHz o Clock Source: PLL or X'tal o 4 channel Receivers input and 1 through transmission output o Auxiliary digital input o [ ... ]

AK4112A PDF Datasheet Download