This part is a kind of semiconductor called AK4324.

Function of this product has 96Khz Sampling 24-Bit DAC.

Manufacturers : AKM

Image and pinout :

Some of the text within the PDF file :

ASAHI KASEI [AK4324] AK4324 96kHz Sampling 24Bit ∆Σ DAC General Description The AK4324 is a high performance 1bit stereo DAC for the 96kHz sampling mode of DAT,DVD including a 24bit digital filter. A 1bit DAC can achieve monotonicity and low distortion with no adjustment and is superior to traditional R-2R ladder based DACs. In the AK4324, the analog outputs are filtered in the analog domain by switched-capacitor filter(SCF) with high tolerance to clock jitter. The digital I/F can correspond to TTL levels. Features † High Performance Stereo 1bit DAC † 128x Oversampling † Sampling Rate up to 96kHz † 24Bit 8 times Digital Filter Ripple: ±0.005dB, Attenuation: 75dB † 2nd Order SCF(LPF) with High Tolerance to Clock Jitter † Low Distortion Differential Output [ ... ]

AK4324 PDF Datasheet Download