Exact function unknown, but seems to be part of a Motorola mobile handset chipset. This is a whole bunch of support functions on one die: battery charge control, LDOs, USB, audio amplifiers, etc. The other chip in the set is SC29343VKP. For more info:
(M) MOTOROLA INC. 2004
ATLAS-UL M97C VERSION 2.3A
Top metal imaged under Nikon PlanApo 20x/0.75