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. 3 to Form S-1 of our report dated March 6, 1996 (August 23,
1996, as to Note 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
   
August 28, 1996