EXHIBIT 23.2

                         INDEPENDENT AUDITORS' CONSENT

We consent to the use in this Registration Statement of Muzak Holdings LLC on
Form S-4 of our report dated March 31, 1998 on Audio Communications Network,
Inc. and subsidiaries, appearing in the Prospectus, which is part of this
Registration Statement.

We also consent to the reference to us under the heading "Experts" in such 
Prospectus.


DELOITTE & TOUCHE LLP
Seattle, Washington
May 14, 1999