EXHIBIT 23.3
 
                         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. 3 to Form S-1 of our report dated February 10, 1994 on the
financial statements of Comcast Sound Communications, Inc. and subsidiaries
for the year ended December 31, 1993, appearing in the Prospectus, which is
part of this Registration Statement.     
   
/s/ Deloitte & Touche LLP     
Deloitte & Touche LLP
Philadelphia, Pennsylvania
   
August 28, 1996