<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 three
months ended March 31, 1999 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-31-1999
<PERIOD-START>                       JAN-01-1999
<PERIOD-END>                         MAR-31-1999
<CASH>                                  321
<SECURITIES>                              0
<RECEIVABLES>                         2,900
<ALLOWANCES>                            477
<INVENTORY>                           3,544
<CURRENT-ASSETS>                      4,123
<PP&E>                               10,033
<DEPRECIATION>                        3,848
<TOTAL-ASSETS>                       22,532
<CURRENT-LIABILITIES>                 4,818
<BONDS>                               6,921
<COMMON>                                  0
<PREFERRED-MANDATORY>                   615
<PREFERRED>                               0
<OTHER-SE>                            5,115
<TOTAL-LIABILITY-AND-EQUITY>         22,532
<SALES>                               2,934
<TOTAL-REVENUES>                      2,934
<CGS>                                 1,704
<TOTAL-COSTS>                         1,704
<OTHER-EXPENSES>                          0
<LOSS-PROVISION>                          0
<INTEREST-EXPENSE>                      137
<INCOME-PRETAX>                         340
<INCOME-TAX>                             28
<INCOME-CONTINUING>                     312
<DISCONTINUED>                            0
<EXTRAORDINARY>                           0
<CHANGES>                                 0
<NET-INCOME>                            312
<EPS-PRIMARY>                             0
<EPS-DILUTED>                             0