<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE CONDENSED CONSOLIDATED STATEMENTS OF OPERATION AND CONDENSED CONSOLIDATED BALANCE SHEETS AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <CIK> 0000911583 <NAME> STEINWAY MUSICAL INSTRUMENTS, INC. <MULTIPLIER> 1,000 <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-27-1997 <CASH> 481 <SECURITIES> 0 <RECEIVABLES> 83657 <ALLOWANCES> 7984 <INVENTORY> 84057 <CURRENT-ASSETS> 170563 <PP&E> 76961 <DEPRECIATION> 18128 <TOTAL-ASSETS> 286566 <CURRENT-LIABILITIES> 40055 <BONDS> 133667 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 9 <OTHER-SE> 73985 <TOTAL-LIABILITY-AND-EQUITY> 286566 <SALES> 208055 <TOTAL-REVENUES> 208055 <CGS> 140147 <TOTAL-COSTS> 36791 <OTHER-EXPENSES> 3020 <LOSS-PROVISION> 525 <INTEREST-EXPENSE> 9798 <INCOME-PRETAX> 17774 <INCOME-TAX> 8168 <INCOME-CONTINUING> 9606 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 9606 <EPS-PRIMARY> 1.02 <EPS-DILUTED> 1.02