<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, 1999 and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<MULTIPLIER> 1,000,000
<CURRENCY> U.S. DOLLARS
<CIK>                                              0000893657
<NAME>                                             TIME WARNER ENTERTAINMENT

                                                    
<PERIOD-TYPE>                                      9-MOS
<FISCAL-YEAR-END>                                  DEC-31-1999
<PERIOD-END>                                       SEP-30-1999
<EXCHANGE-RATE>                                             1
<CASH>                                                    235
<SECURITIES>                                                0
<RECEIVABLES>                                           3,355
<ALLOWANCES>                                              470
<INVENTORY>                                             3,259
<CURRENT-ASSETS>                                        4,581
<PP&E>                                                 10,340
<DEPRECIATION>                                          3,955
<TOTAL-ASSETS>                                         23,228
<CURRENT-LIABILITIES>                                   5,194
<BONDS>                                                 6,725
<COMMON>                                                    0
<PREFERRED-MANDATORY>                                       0
<PREFERRED>                                                 0
<OTHER-SE>                                              6,342
<TOTAL-LIABILITY-AND-EQUITY>                           23,228
<SALES>                                                 9,468
<TOTAL-REVENUES>                                        9,468
<CGS>                                                   4,933
<TOTAL-COSTS>                                           4,933
<OTHER-EXPENSES>                                            0
<LOSS-PROVISION>                                            0
<INTEREST-EXPENSE>                                        411
<INCOME-PRETAX>                                         1,734
<INCOME-TAX>                                               94
<INCOME-CONTINUING>                                     1,640
<DISCONTINUED>                                              0
<EXTRAORDINARY>                                             0
<CHANGES>                                                   0
<NET-INCOME>                                            1,640
<EPS-BASIC>                                                 0
<EPS-DILUTED>                                               0