<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 nine months ended September 30, 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>                   9-MOS
<FISCAL-YEAR-END>               DEC-31-1997
<PERIOD-START>                  JAN-01-1997
<PERIOD-END>                    SEP-30-1997
<CASH>                              296
<SECURITIES>                          0
<RECEIVABLES>                     2,044
<ALLOWANCES>                        371
<INVENTORY>                       3,500
<CURRENT-ASSETS>                  3,405
<PP&E>                           10,377
<DEPRECIATION>                    3,987
<TOTAL-ASSETS>                   20,345
<CURRENT-LIABILITIES>             3,723
<BONDS>                           6,257
<COMMON>                              0
<PREFERRED-MANDATORY>             1,096
<PREFERRED>                           0
<OTHER-SE>                        6,360
<TOTAL-LIABILITY-AND-EQUITY>     20,345
<SALES>                           8,183
<TOTAL-REVENUES>                  8,183
<CGS>                             5,342
<TOTAL-COSTS>                     5,342
<OTHER-EXPENSES>                      0
<LOSS-PROVISION>                      0
<INTEREST-EXPENSE>                  358
<INCOME-PRETAX>                     547
<INCOME-TAX>                         64
<INCOME-CONTINUING>                 483
<DISCONTINUED>                        0
<EXTRAORDINARY>                       0
<CHANGES>                             0
<NET-INCOME>                        483
<EPS-PRIMARY>                         0
<EPS-DILUTED>                         0