The M301N2F8TFP#U3 from Renesas Electronics America Inc is an M16C/60 M16C/10/1N 16-bit microcontroller Integrated Circuit running at 16 MHz with 64 KB (64K x 8) FLASH memory, in a 48-LQFP (7x7) package.
The M301N2M8T-246FP#U3 from Renesas Electronics America Inc is a 16-bit microcontroller (M16C/60, M16C, M16C/10/1N) with 16 MHz and 64 KB (64K x 8) mask ROM, in a 48-LQFP (7x7) package.