<ARTICLE>          5  
<LEGEND> 
                                                       Exhibit 27
                TIME WARNER ENTERTAINMENT COMPANY, L.P.
                         FINANCIAL DATA SCHEDULE

     This schedule contains summary financial information extracted
from the financial statements of Time Warner Entertainment Company,
L.P. for the quarter ended September 30, 1996 and is qualified in
its entirety by reference to such financial statements.
</LEGEND>

<CIK>               0000893657
<NAME>              TIME WARNER ENTERTAINMENT
<MULTIPLIER>        1,000,000
       
                                
<PERIOD-TYPE>                      9-MOS
<FISCAL-YEAR-END>                  DEC-31-1996
<PERIOD-START>                     JAN-01-1996
<PERIOD-END>                       SEP-30-1996
<CASH>                                  209
<SECURITIES>                              0
<RECEIVABLES>                         1,908
<ALLOWANCES>                            366
<INVENTORY>                           1,200
<CURRENT-ASSETS>                      3,093
<PP&E>                                9,206
<DEPRECIATION>                        3,426
<TOTAL-ASSETS>                       19,441
<CURRENT-LIABILITIES>                 3,597
<BONDS>                               5,673
<COMMON>                                  0
<PREFERRED-MANDATORY>                     0
<PREFERRED>                               0
<OTHER-SE>                            6,638
<TOTAL-LIABILITY-AND-EQUITY>         19,441
<SALES>                               7,811
<TOTAL-REVENUES>                      7,811
<CGS>                                 5,250
<TOTAL-COSTS>                         5,250
<OTHER-EXPENSES>                          0
<LOSS-PROVISION>                          0
<INTEREST-EXPENSE>                      356
<INCOME-PRETAX>                         262
<INCOME-TAX>                             49
<INCOME-CONTINUING>                     213
<DISCONTINUED>                            0
<EXTRAORDINARY>                           0
<CHANGES>                                 0
<NET-INCOME>                            213
<EPS-PRIMARY>                             0
<EPS-DILUTED>                             0