This part is a kind of semiconductor called CMI9739A.

Function of this product has 6-Channel Audio Codec.

Manufacturers : C-Media Electronics

Image and pinout :

Some of the text within the PDF file :

CMI 9739 Integrated Multi-channel AC’97 CMI9739/CMI9739A Six Channel Audio Codec Specifications Preliminary Description and Overview Universality CMI9739 is a 6CH AC97 CODEC, applicable for major MB chipsets of Intel, VIA, Ali, and SIS. CMI9739 is ideal for PC2001-compliant desktops, notebooks, and home entertainment PCs where high-quality audio is a must. 6CH Playback The specially-designed 6CH hardware architecture of CMI9739 allows multi-channel south bridge to playback 6CH audio. Cost-effectiveness As to the cost concern, CMI9739 integrates the earphone buffer, analog CD differential interface, and analog switch for rear channel audio to Line-in. Besides, Mic-in can share same jack with center/bass output for Features „ Intel AC’97(Rev 2.2) compatible, me [ ... ]

CMI9739A PDF Datasheet Download