ESS ES1989S Allegro motherboard sound controller. Looks like 350 nm 3-metal or so and appears to be the same process as the Silicon Image SII164 although so far it's not known which fab this is.
Package
Die
Size is approximately 5360 x 4040 μm (21.65 mm2)
Overview
Logo/markings. Looks like 3 metal layers since there's 3 via masks.