<ARTICLE> 5
 <LEGEND>
 This Schedule contains summary financial
 information extracted from the financial
 statements contained in the body of the
 accompanying Form 10-K and is qualified in its
 entirety by reference to such financial
 statements.
 </LEGEND>
 <MULTIPLIER>                  1
        
                            
 <CIK>                         0001013763
 <NAME>                        Muzak Capital Corporation
 <PERIOD-TYPE>                 YEAR
 <FISCAL-YEAR-END>             DEC-31-1996
 <PERIOD-END>                  DEC-31-1996
 <CASH>                        1
 <SECURITIES>                  0
 <RECEIVABLES>                 0
 <ALLOWANCES>                  0
 <INVENTORY>                   0
 <CURRENT-ASSETS>              0
 <PP&E>                        0
 <DEPRECIATION>                0
 <TOTAL-ASSETS>                1
 <CURRENT-LIABILITIES>         0
 <BONDS>                       0
 <PREFERRED-MANDATORY>         0
 <PREFERRED>                   0
 <COMMON>                      0
 <OTHER-SE>                    0
 <TOTAL-LIABILITY-AND-EQUITY>  1
 <SALES>                       0
 <TOTAL-REVENUES>              0
 <CGS>                         0
 <TOTAL-COSTS>                 0
 <OTHER-EXPENSES>              0
 <LOSS-PROVISION>              0
 <INTEREST-EXPENSE>            0
 <INCOME-PRETAX>               0
 <INCOME-TAX>                  0
 <INCOME-CONTINUING>           0
 <DISCONTINUED>                0
 <EXTRAORDINARY>               0
 <CHANGES>                     0
 <NET-INCOME>                  0
 <EPS-PRIMARY>                 0
 <EPS-DILUTED>                 0