<ARTICLE> 5 <CIK> 0000911583 <NAME> STEINWAY MUSICAL INSTRUMENTS, INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> MAR-29-1997 <CASH> 2,845 <SECURITIES> 0 <RECEIVABLES> 57,266 <ALLOWANCES> 7,686 <INVENTORY> 81,976 <CURRENT-ASSETS> 144,647 <PP&E> 75,129 <DEPRECIATION> 15,307 <TOTAL-ASSETS> 264,249 <CURRENT-LIABILITIES> 38,818 <BONDS> 115,805 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 9 <OTHER-SE> 68,729 <TOTAL-LIABILITY-AND-EQUITY> 264,249 <SALES> 73,726 <TOTAL-REVENUES> 73,726 <CGS> 50,105 <TOTAL-COSTS> 12,873 <OTHER-EXPENSES> 1,138 <LOSS-PROVISION> 201 <INTEREST-EXPENSE> 3,039 <INCOME-PRETAX> 6,370 <INCOME-TAX> 2,932 <INCOME-CONTINUING> 3,438 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 3,438 <EPS-PRIMARY> .36 <EPS-DILUTED> .36