This part is a kind of semiconductor called ALC100P.
Function of this product has Demo Circuit.
Manufacturers : ETC
Image and pinout :

Some of the text within the PDF file :
A B C D E +3.3V +5VA 4 4 C3 Y1 C1 12pf 24.576 MHz C2 12 pf 2 3 10U + C4 0.1U 25 38 1 9 C17 0.1U + C18 10U U4 LOUT-L LOUT-R MONO-O XTL-IN XTL-OUT AVDD AVDD VDD VDD LINEOUT-L LINEOUT-R MONO-OUT VREF VREFOUT 35 36 37 27 28 29 30 31 32 33 34 43 44 45 46 47 48 39 40 41 C23 1n C24 1n C22 0.1U C21 4.7U C20 + 0.1U + C19 4.7U Rs BITCLK 22 AC97RSTSYNC SDOUT SSDIN PCSPK PHONE AUX-L AUX-R VIDEO-L VIDEO-R CD-L CD-R MIC1 LINE-L LINE-R C5 C8 C11 C6 AC97RSTSYNC SDOUT SDIN critical path SiS630: Rs=22 Intel & VIA: Rs=0 11 6 10 5 8 12 13 14 15 16 17 18 20 21 22 23 24 RESET# BITCLK SYNC SDOUT SDIN PC-BEEP PHONE AUX-L AUX-R VIDEO-L VIDEO-R CD-L CD-R MIC1 MIC2 LINEIN-L LINEIN-R ALC100/ALC100P AFILT1 AFILT2 C7 C9 C10 C12 C13 C14 C15 3 AFILT3/CAP1 CAP2 M-VREF/ [ ... ]
ALC100P PDF Datasheet Download
