EXHIBIT 23.1
 
  INDEPENDENT AUDITORS' CONSENT AND REPORT ON FINANCIAL STATEMENT SCHEDULE OF
                           MUZAK LIMITED PARTNERSHIP
   
  We consent to the use in this Registration Statement relating to the sale of
Senior Notes by Muzak Limited Partnership and Muzak Capital Corporation on
Amendment No. 6 to Form S-1 of our report dated March 6, 1996 (September 25,
1996, as to Notes 7 and 10) on the financial statements of Muzak Limited
Partnership as of December 31, 1995 and 1994, and for each of the three years
in the period ended December 31, 1995, appearing in the Prospectus, which is a
part of this Registration Statement, and to the references to us under the
headings "Selected Financial Data" and "Experts" in such Prospectus.     
 
  Our audits of the financial statements referred to in our aforementioned
report also included the financial statement schedule of Muzak Limited
Partnership, listed in Item 16(b). This financial statement schedule is the
responsibility of the Company's management. Our responsibility is to express
an opinion based on our audits. In our opinion, such financial statement
schedule, when considered in relation to the basic financial statements taken
as a whole, presents fairly in all material respects the information set forth
therein.
 
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Seattle, Washington
September 26, 1996