EXHIBIT 21.1

List of Subsidiaries

	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
MUZAK HOLDINGS LLC	ORGANIZATION
Muzak LLC	Delaware
Business Sound, Inc.	Ohio
Muzak Finance Corp.	Delaware
Muzak Capital Corporation	Delaware
MLP Environmental Music, LLC	Washington
Electro-Systems Corporation	Florida
Muzak Heart & Soul Foundation	Washington
BI Acquisition, LLC	Delaware
Audio Environments, Inc.	California
Background Music Broadcasters, Inc.	California
Telephone Audio Productions, Inc.	Texas
Muzak Houston, Inc.	Texas
Vortex Sound Communications Company, Inc.	Delaware
Muzak Holdings Finance Corp.	Delaware
SUBSIDIARIES OF MUZAK LLC	STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION
See Above
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
MUZAK FINANCE CORP.	ORGANIZATION

None.

SUBSIDIARIES OF MUZAK CAPITAL CORPORATION	STATE OR OTHER JURISDICTION OF INCORPORATION OR ORGANIZATION
None.
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
MLP ENVIRONMENTAL MUSIC, LLC	ORGANIZATION
None.
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
BUSINESS SOUND, INC	ORGANIZATION
None.
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
BI ACQUISITION, LLC	ORGANIZATION
None.
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
AUDIO ENVIRONMENTS, INC.	ORGANIZATION
None.
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
BACKGROUND MUSIC BROADCASTERS, INC.	ORGANIZATION
None.
	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
TELEPHONE AUDIO PRODUCTIONS, INC.	ORGANIZATION

None.

	STATE OR OTHER JURISDICTION OF
SUBSIDIARIES OF	INCORPORATION OR
MUZAK HOUSTON, INC.	ORGANIZATION
None.
SUBSIDIARIES OF	STATE OR OTHER JURISDICTION OF
VORTEX SOUND	INCORPORATION OR
COMMUNICATIONS COMPANY, INC.	ORGANIZATION
MUSIC INCORPORATED	DELAWARE