EXHIBIT 23.2
 
                         INDEPENDENT AUDITORS' CONSENT
   
  We consent to the use in this Registration Statement relating to the sale of
Senior Notes of Muzak Limited Partnership and Muzak Capital Corporation on
Amendment No. 6 to Form S-1 of our report dated August 27, 1996 on the
financial statement of Muzak Capital Corporation as of June 30, 1996,
appearing in the Prospectus, which is part of this Registration Statement.
    
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
Seattle, Washington
September 26, 1996