This part is a kind of semiconductor called AN7395S.

Function of this product has Spatializer IC.

Manufacturers : Panasonic Semiconductor

Image and pinout :

Some of the text within the PDF file :

ICs for Audio Common Use AN7395K, AN7395S Spatializer IC s Overview AN7395K and AN7395S developed for the consumer electronics and multimedia markets, the Spatializer integrated circuit is based on Desper Prodcts multi-channel PRO Spatializer ® 3D Audio Production System. The AN7395K and AN7395S make use of this innovative technology to enhance and expand the sound from conventional two-speaker systems. AN7395K Unit : mm 1 20 19.1±0.3 s Features • Profound three-dimensional spatial sound with conventional two-speaker system • Audio signal recorded through this IC reproducible by ordinary stereo unit • Optimization of enhancement effect • Sound expansion variably controllable • Pseudo stereo effect with monaural sound signal • Positioning/Shift of individual sound source [ ... ]

AN7395S PDF Datasheet Download