This part is a kind of semiconductor called AD1853.

Function of this product has Stereo/ 24-Bit/ 192 kHz/ Multibit DAC.

Manufacturers : Analog Devices

Image and pinout :

Some of the text within the PDF file :

a Stereo, 24-Bit, 192 kHz, Multibit ⌺⌬ DAC AD1853* APPLICATIONS Hi End: DVD, CD, Home Theater Systems, Automotive Audio Systems, Sampling Musical Keyboards, Digital Mixing Consoles, Digital Audio Effects Processors FEATURES 5 V Stereo Audio DAC System Accepts 16-/18-/20-/24-Bit Data Supports 24 Bits and 192 kHz Sample Rate Accepts a Wide Range of Sample Rates Including: 32 kHz, 44.1 kHz, 48 kHz, 88.2 kHz, 96 kHz and 192 kHz Multibit Sigma-Delta Modulator with “Perfect Differential Linearity Restoration” for Reduced Idle Tones and Noise Floor Data Directed Scrambling DACLeast Sensitive to Jitter Differential Output for Optimum Performance 120 dB Signal to Noise (Not Muted) at 48 kHz (A-Weighted Mono) 117 dB Signal to Noise (Not Muted) at 48 kHz (A-Weighted Stereo) 119 dB Dynami [ ... ]

AD1853 PDF Datasheet Download