<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS CONTAINED IN THE BODY OF THE ACCOMPANYING FORM 10-K AND IS
QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001013763
<NAME> MUZAK CAPITAL CORP
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                            8524
<SECURITIES>                                         0
<RECEIVABLES>                                    17291
<ALLOWANCES>                                       501
<INVENTORY>                                       3850
<CURRENT-ASSETS>                                 31680
<PP&E>                                           78128
<DEPRECIATION>                                   38469
<TOTAL-ASSETS>                                  104395
<CURRENT-LIABILITIES>                            19176
<BONDS>                                         100575
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                    104395
<SALES>                                          21026
<TOTAL-REVENUES>                                 91204
<CGS>                                            10864
<TOTAL-COSTS>                                    40709
<OTHER-EXPENSES>                                 54132
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                               10775
<INCOME-PRETAX>                                (13435)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                            (13435)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                   (13435)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0