This part is a kind of semiconductor called ADAU1761.

Function of this product has 24-Bit Audio Codec.

Manufacturers : Analog Devices

Image and pinout :

Some of the text within the PDF file :

SigmaDSP Stereo, Low Power, 96 kHz, 24-Bit Audio Codec with Integrated PLL ADAU1761 GENERAL DESCRIPTION The ADAU1761 is a low power, stereo audio codec with integrated digital audio processing that supports stereo 48 kHz record and playback at 10 mW from a 1.8 V analog supply. The stereo audio ADCs and DACs support sample rates from 8 kHz to 96 kHz as well as a digital volume control. The SigmaDSP® core features 28-bit processing (56-bit double precision). The processor allows system designers to compensate for the real-world limitations of microphones, speakers, amplifiers, and listening environments, resulting in a dramatic improvement in the perceived audio quality through equalization, multiband compression, limiting, and third-party branded algorithms. The SigmaS [ ... ]

ADAU1761 PDF Datasheet Download