This part is a kind of semiconductor called M82710.

Function of this product has Carrier Convergence Processor.

Manufacturers : Mindspeed Technologies

Image and pinout :

Some of the text within the PDF file :

ComcertoTM 700 Series Carrier Convergence Processor M82710 404-Channel Communications Convergence Processor Mindspeed’s Comcerto 700 Series M82710 Carrier Convergence Processor delivers the industry’s highest level of integration and performance. It combines powerful DSP cores optimized for voice processing and a flexible packetprocessing engine. Together with Mindspeed’s robust, industry-proven software, the M82710 represents a true carrier-class system-on-chip solution for voice-over-IP (VoIP) and voice-over-ATM (VoATM) applications. It supports packet-to-TDM and packet-to-packet operation across the entire range of IP modulations. The M82710 guarantees secure voice calls over packet networks by combining voice payload encryption and authentication. Dedicated [ ... ]

M82710 PDF Datasheet Download