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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000885066-98-000009.txt : 19980414
<SEC-HEADER>0000885066-98-000009.hdr.sgml : 19980414
ACCESSION NUMBER:		0000885066-98-000009
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19980413
ITEM INFORMATION:		
FILED AS OF DATE:		19980413
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLIANCE ENTERTAINMENT CORP
		CENTRAL INDEX KEY:			0000885066
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-DURABLE GOODS, NEC [5099]
		IRS NUMBER:				133645913
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	001-13054
		FILM NUMBER:		98592440

	BUSINESS ADDRESS:	
		STREET 1:		110 E 59TH ST
		STREET 2:		18TH FLR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2129356662

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TRINITY CAPITAL OPPORTUNITY CORP
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<DESCRIPTION>CURRENT REPORT ON FORM 8-K
<TEXT>



                  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 13, 1998

                       ALLIANCE ENTERTAINMENT CORP.
- -------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)



 Delaware                           1-13054                     13-3645913
- -------------------------------------------------------------------------------
(State or other                (Commission File Number)     (I.R.S. Employer
jurisdiction of incorporation)                              Identification No.)


352 Park Avenue South, New York, New York                         10010
- -------------------------------------------------------------------------------
(Address of principal executive offices)                        (Zip Code)



        Registrant's telephone number, including area code: (212) 685-6303



<PAGE>



Item 7.     Financial Statements and Exhibits

             (c)         Exhibits

     Exhibit 99.1 Audited  Financial  Statements for the Year Ended December 31,
                  1997




                                    SIGNATURE

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 thereunto duly authorized.


                                               ALLIANCE ENTERTAINMENT CORP.


                                               By:/s/David E. Hawthorne
                                                ----------------------------
                                                Name: David E. Hawthorne
                                                Title: Executive Vice President,
                                                       Chief Financial Officer
                                                       


Date: April 13, 1998


<PAGE>


                                  EXHIBIT INDEX



     Exhibit 99.1   Audited Financial Statements for the Year
                    Ended December 31, 1997

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<DESCRIPTION>AUDITED FINANCIAL STATEMENTS
<TEXT>

              
              
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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