EXHIBIT 23.1






                      Consent of Independent Accountants

We hereby consent to the use in this Registration Statement on Form S-4 of Muzak
LLC (No. 333-78571) of our report dated February 19, 1999 relating to the
financial statements of Muzak LLC as of December 31, 1998 and for the period
from October 7, 1998 through December 31, 1998 which appear in such Registration
Statement. We also consent to the reference to us under the headings "Experts"
and "Selected Historical Financial and Other Data" in such Registration
Statement.

/s/ PricewaterhouseCoopers LLP

PRICEWATERHOUSECOOPERS LLP

Charlotte, North Carolina
July 20, 1999


                      Consent of Independent Accountants

We hereby consent to the use in this Registration Statement on Form S-4 of Muzak
LLC (No. 333-78571) of our report dated February 19, 1999 relating to the
consolidated financial statements of Audio Communications Network, Inc. for the
period from January 1, 1998 through October 6, 1998 which appears in such
Registration Statement. We also consent to the references to us under the
headings "Experts" and "Selected Historical Financial and Other Data" in such
Registration Statement.

/s/ PricewaterhouseCoopers LLP
PRICEWATERHOUSECOOPERS LLP

Charlotte, North Carolina
July 20, 1999



                      CONSENT OF INDEPENDENT ACCOUNTANTS
                      ----------------------------------

We hereby consent to the use of this Registration Statement on Form S-4 of Muzak
LLC (No. 333-78571) of our report dated February 19, 1999 relating to the
consolidated financial statements of Muzak Holdings LLC as of December 31, 1998
and for the period from October 7, 1998 through December 31, 1998, which appears
in such Registration Statement. We also consent to the reference to us under the
headings "Experts" and "Selected Historical Financial and Other Data" in such
Registration Statement.

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP

Charlotte, North Carolina
July 20, 1999