<ARTICLE> 5                                            Exhibit 27
<LEGEND>     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 three months ended March 31, 1997 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>                      3-MOS
<FISCAL-YEAR-END>                  DEC-31-1997
<PERIOD-START>                     JAN-01-1997
<PERIOD-END>                       MAR-31-1997
<CASH>                                     312
<SECURITIES>                                 0
<RECEIVABLES>                            1,996
<ALLOWANCES>                               358
<INVENTORY>                              1,192
<CURRENT-ASSETS>                         3,310
<PP&E>                                   9,759
<DEPRECIATION>                           3,683
<TOTAL-ASSETS>                          20,094
<CURRENT-LIABILITIES>                    3,569
<BONDS>                                  5,640
<COMMON>                                     0
<PREFERRED-MANDATORY>                        0
<PREFERRED>                                  0
<OTHER-SE>                               6,711
<TOTAL-LIABILITY-AND-EQUITY>            20,094
<SALES>                                  2,600
<TOTAL-REVENUES>                         2,600
<CGS>                                    1,665
<TOTAL-COSTS>                            1,665
<OTHER-EXPENSES>                             0
<LOSS-PROVISION>                             0
<INTEREST-EXPENSE>                         115
<INCOME-PRETAX>                            332
<INCOME-TAX>                                12
<INCOME-CONTINUING>                        320
<DISCONTINUED>                               0
<EXTRAORDINARY>                              0
<CHANGES>                                    0
<NET-INCOME>                               320
<EPS-PRIMARY>                                0
<EPS-DILUTED>                                0