8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): April 3, 2008

STEINWAY MUSICAL INSTRUMENTS, INC.

(Exact name of registrant as specified in its charter)

Delaware	001-11911	35-1910745
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

800 South Street, Suite 305, Waltham, Massachusetts 02453

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code:

(781) 894-9770

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the  Exchange Act (17 CFR 240.13e-4(c))

ITEM 4.01  CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANTS

On April 3, 2008, the Board of Directors of Steinway Musical Instruments, Inc. (the “Company”), based on its Audit Committee’s recommendation, dismissed Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accountants  and approved the engagement of UHY LLP (“UHY”) to serve as the Company’s independent registered public accountants for the fiscal year 2008, subject to shareholder approval.  On April 7, 2008 the Company issued a press release announcing the change in its independent registered public accountants.

D&T’s reports on the Company’s financial statements for the years ended December 31, 2007 and 2006 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the years ended December 31, 2007 and 2006 and through the date of dismissal of D&T, there were no disagreements with D&T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to D&T’s satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company’s consolidated financial statements for such years; and there were no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K.

The Company provided D&T with a copy of the disclosures in the preceding two paragraphs and requested in writing that D&T furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures.  D&T provided a letter, dated April 8, 2008 stating its agreement with such statements, which is included as an exhibit to this Form 8-K.

During the years ended December 31, 2007 and 2006 and through the date of the Audit Committee’s decision, the Company did not consult UHY with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

The following exhibits are filed as part of this Current Report on Form 8-K.

Exhibit No.	Description
16.1	Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated April 8, 2008 acknowledging and agreeing with Item 4.01 disclosure.
99.1	Press release dated April 7, 2008 by Steinway Musical Instruments, Inc. regarding change in independent registered public accountants.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

Date: April 8, 2008	STEINWAY MUSICAL INSTRUMENTS, INC.
	By:	/s/ Dana D. Messina
	Name:	Dana D. Messina
	Title:	President and Chief Executive Officer

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EXHIBIT INDEX

ExhibitNo.	Description
16.1	Letter from Deloitte & Touche LLP to the Securities and Exchange Commission dated April 8, 2008 acknowledging and agreeing with Item 4.01 disclosure.
99.1	Press release dated April 7, 2008 by Steinway Musical Instruments, Inc. regarding change in independent registered public accountants.

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EX-16.1

EXHIBIT 16.1

	Deloitte & Touche LLP
	200 Berkeley Street
	Boston, MA 02116
	USA
	Tel:  617-437-2000 Fax: 617-437-2111 www.deloitte.com

April 8, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of Steinway Musical Instruments, Inc.’s Form 8-K dated April 8, 2008, and have the following comments:

1.        We agree with the statements made in paragraphs two, three and four.

2.        We have no basis on which to agree or disagree with the statements made in the first and fifth paragraphs.

Yours truly,

/s/ Deloitte & Touche LLP

Member of

Deloitte Touche Tohmatsu

EX-99.1

EXHIBIT 99.1

For Immediate Release:

Steinway Announces Change in Auditors

WALTHAM, MA – April 7, 2008 – Steinway Musical Instruments, Inc. (NYSE: LVB), one of the world’s leading manufacturers of musical instruments, today announced its Board of Directors has selected UHY LLP to serve as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2008.  UHY replaces the Company’s previous independent registered accountants, Deloitte & Touche LLP.

“We have had a very positive relationship with Deloitte over the years,” said Dennis Hanson, Steinway’s CFO.  “However, we believe UHY offers our shareholders the best combination of cost and quality on a go-forward basis and we look forward to working with their team in the future.”

The change was recommended by Steinway’s Audit Committee. The Company and Deloitte did not have any disagreement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which disagreement, if not resolved to the satisfaction of Deloitte, would have caused it to make reference to the subject matter of the disagreement in connection with its report on the Company’s consolidated financial statements.

About UHY

UHY Advisors is the 12^th largest professional services firm in the United States offering tax and business consulting nationwide with resources all over the world.  All attest services for the firm are provided by UHY LLP, an independent, licensed CPA firm.  UHY LLP and UHY Advisors are independent members of UHY International, with nearly 200 offices in more than 65 countries and approximately 6,300 employees worldwide.

About Steinway Musical Instruments

Steinway Musical Instruments, Inc., through its Steinway and Conn-Selmer divisions, is one of the world’s leading manufacturers of musical instruments.  Its notable products include Bach Stradivarius trumpets, Selmer Paris saxophones, C.G. Conn French horns, Leblanc clarinets, King trombones, Ludwig snare drums and Steinway & Sons pianos.

Contact:	Julie A. Theriault
Telephone:	781-894-9770
Email:	ir@steinwaymusical.com