<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>