<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information 
extracted from the financial statements contained in 
the body of the accompanying Form 10-Q of MUZAK 
CAPITAL CORPORATION and is qualified in its entirety by 
reference to such financial statements.
</LEGEND>
<CIK> 0001013763
<NAME> MUZAK CAPITAL CORPORATION
<MULTIPLIER> 1
       
                             
<PERIOD-TYPE>                   6-MOS
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<PERIOD-END>                               JUN-30-1997
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