<ARTICLE> 5 <CIK> 0000911583 <NAME> Steinway Musical Instruments, Inc. <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1996 <PERIOD-START> JAN-01-1996 <PERIOD-END> SEP-28-1996 <CASH> 315 <SECURITIES> 0 <RECEIVABLES> 75024 <ALLOWANCES> 7267 <INVENTORY> 76920 <CURRENT-ASSETS> 152540 <PP&E> 73523 <DEPRECIATION> 12385 <TOTAL-ASSETS> 275293 <CURRENT-LIABILITIES> 35525 <BONDS> 132821 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 5 <OTHER-SE> 65196 <TOTAL-LIABILITY-AND-EQUITY> 275293 <SALES> 194876 <TOTAL-REVENUES> 194876 <CGS> 132527 <TOTAL-COSTS> 34264 <OTHER-EXPENSES> 3733 <LOSS-PROVISION> 604 <INTEREST-EXPENSE> 14168 <INCOME-PRETAX> 9580 <INCOME-TAX> 5089 <INCOME-CONTINUING> 4491 <DISCONTINUED> 0 <EXTRAORDINARY> 4368 <CHANGES> 0 <NET-INCOME> 123 <EPS-PRIMARY> .02 <EPS-DILUTED> .02