<ARTICLE> 5 <LEGEND> THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM APPLICABLE 1997 INTERIM FINANCIAL STATEMENTS OF NTL INCORPORATED. THE SCHEDULE IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. </LEGEND> <RESTATED> <PERIOD-TYPE> 9-MOS <FISCAL-YEAR-END> DEC-31-1997 <PERIOD-START> JAN-01-1997 <PERIOD-END> SEP-30-1997 <CASH> 390,400,000 <SECURITIES> 39,440,000 <RECEIVABLES> 99,789,000 <ALLOWANCES> (4,847,000) <INVENTORY> 0 <CURRENT-ASSETS> 23,996,000 <PP&E> 1,820,584,000 <DEPRECIATION> (203,869,000) <TOTAL-ASSETS> 2,613,651,000 <CURRENT-LIABILITIES> 477,556,000 <BONDS> 1,983,071,000 <PREFERRED-MANDATORY> 104,931,000 <PREFERRED> 0 <COMMON> 322,000 <OTHER-SE> (21,151,000) <TOTAL-LIABILITY-AND-EQUITY> 2,613,651,000 <SALES> 0 <TOTAL-REVENUES> 348,373,000 <CGS> 0 <TOTAL-COSTS> 217,087,000 <OTHER-EXPENSES> 122,934,000 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 152,095,000 <INCOME-PRETAX> (278,277,000) <INCOME-TAX> 21,485,000 <INCOME-CONTINUING> (256,792,000) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> (256,792,000) <EPS-PRIMARY> (8.26)<F1> <EPS-DILUTED> (8.26)<F1> <FN> <F1>RESTATED TO REFLECT THE ADOPTION OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO.128, "EARNINGS PER SHARE" </FN>