CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands	9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
Operating activities:
Net loss	$ (64,786)	$ (54,175)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	77,487	78,555
Net loss on disposal of property and equipment	4,786	506
Amortization of deferred financing fees	2,154	1,898
Stock-based compensation	1,319	1,427
Deferred income taxes	(38,219)	(30,704)
Changes in operating assets and liabilities:
Accounts receivable	1,632	1,481
Merchandise inventories	(81,817)	(23,371)
Prepaid expenses and other current assets	(2,662)	13,215
Other assets, net	112	40
Accounts payable	34,443	24,654
Accrued expenses and other current liabilities	17,432	(9,925)
Merchandise advances	(3,749)	(2,826)
Other long-term liabilities	2,934	3,460
Net cash provided by (used in) operating activities	(48,934)	58,553
Investing activities:
Purchase of property and equipment	(35,086)	(34,342)
Acquisition of intangible assets		(250)
Proceeds from disposal of property and equipment	3,982	32
Net cash used in investing activities	(31,104)	(34,560)
Financing activities:
Repayment of long-term debt	(480)	(20,590)
Financing fees	(8,400)
Net cash used in financing activities	(9,166)	(20,590)
Net increase (decrease) in cash	(89,204)	3,403
Cash at beginning of period	193,767	119,701
Cash at end of period	104,563	123,104
Cash paid during the period for:
Interest	86,560	41,130
Income taxes	1,847	2,485
GUITAR CENTER, INC
Operating activities:
Net loss	(24,385)	(17,800)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	77,487	78,555
Net loss on disposal of property and equipment	4,786	506
Amortization of deferred financing fees	1,846	1,597
Stock-based compensation	1,319	1,427
Deferred income taxes	(10,611)	(10,173)
Changes in operating assets and liabilities:
Accounts receivable	1,632	1,481
Merchandise inventories	(81,817)	(23,371)
Prepaid expenses and other current assets	(5,645)	(4,353)
Other assets, net	112	40
Accounts payable	34,443	24,654
Accrued expenses and other current liabilities	(7,227)	5,356
Merchandise advances	(3,749)	(2,826)
Other long-term liabilities	2,934	3,460
Net cash provided by (used in) operating activities	(8,875)	58,553
Investing activities:
Purchase of property and equipment	(35,086)	(34,342)
Acquisition of intangible assets		(250)
Proceeds from disposal of property and equipment	3,982	32
Net cash used in investing activities	(31,104)	(34,560)
Financing activities:
Repayment of long-term debt	(480)	(20,590)
Financing fees	(7,499)
Advances to Guitar Center Holdings, Inc.	(41,246)
Net cash used in financing activities	(49,225)	(20,590)
Net increase (decrease) in cash	(89,204)	3,403
Cash at beginning of period	193,767	119,701
Cash at end of period	104,563	123,104
Cash paid during the period for:
Interest	46,779	41,130
Income taxes	$ 1,847	$ 2,485