This part is a kind of semiconductor called ALC202A.

Function of this product has TWO CHANNEL AC97 AUDIO CODEC.

Manufacturers : Realtek Microelectronics

Image and pinout :

Some of the text within the PDF file :

ALC202/ALC202A REALTEK/AVANCE LOGIC, INC. TWO CHANNEL AC’97 AUDIO CODEC ALC202 / ALC202A 1. Features 2 2. General Description 2 3. Block Diagram. 3 4. Pin Assignments .. 5 5. Pin Description 6 5.1 Digital I/O Pins .. 6 5.2 Analog I/O Pins.. 7 5.3 Filter/Reference.. 7 5.4 Power/Ground .. [ ... ]

ALC202A PDF Datasheet Download