MUZAK HOLDINGS FINANCE CORP
10-Q, EX-27, 2000-08-14
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<TABLE> <S> <C>


<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 HOLDINGS LLC and is qualified in its entirety by reference to such
financial statements.
</LEGEND>

<CIK> 0001085320
<NAME> MUZAK HOLDINGS LLC
<MULTIPLIER>  1,000

<S>                                           <C>
<PERIOD-TYPE>                                 6-MOS
<FISCAL-YEAR-END>                           DEC-31-2000
<PERIOD-END>                                JUN-30-2000
<CASH>                                           $6,969
<SECURITIES>                                          0
<RECEIVABLES>                                    45,194
<ALLOWANCES>                                      2,568
<INVENTORY>                                      10,879
<CURRENT-ASSETS>                                 62,869
<PP&E>                                          136,655
<DEPRECIATION>                                   32,273
<TOTAL-ASSETS>                                  534,659
<CURRENT-LIABILITIES>                            93,140
<BONDS>                                         162,104
                                 0
                                           0
<COMMON>                                         90,315
<OTHER-SE>                                      (56,003)
<TOTAL-LIABILITY-AND-EQUITY>                    534,659
<SALES>                                          91,711
<TOTAL-REVENUES>                                 91,711
<CGS>                                            33,945
<TOTAL-COSTS>                                    33,945
<OTHER-EXPENSES>                                 59,939
<LOSS-PROVISION>                                    399
<INTEREST-EXPENSE>                               22,987
<INCOME-PRETAX>                                 (25,590)
<INCOME-TAX>                                         60
<INCOME-CONTINUING>                             (25,650)
<DISCONTINUED>                                        0
<EXTRAORDINARY>                                       0
<CHANGES>                                             0
<NET-INCOME>                                    (25,650)
<EPS-BASIC>                                           0
<EPS-DILUTED>                                         0



</TABLE>


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