So you have a tiny component with two or three letters on it? What do those three letters mean? Well, we haven't a clue.
However, coupled with the specific package of the component it might be possible to identify it.
There is a document called the SMD Codebook which lists a huge number of component codes an packages, and if you can match the code to the package then you might be in luck.
The PDF of the document can be found here: http://elektronik.googlecode.com/files/SMD_Catalog222.pdf