<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> 3-MOS
<FISCAL-YEAR-END> DEC-31-1997
<PERIOD-START> JAN-01-1997
<PERIOD-END> MAR-31-1997
<CASH> 706,378,000
<SECURITIES> 81,255,000
<RECEIVABLES> 99,318,000
<ALLOWANCES> (4,289,000)
<INVENTORY> 0
<CURRENT-ASSETS> 25,948,000
<PP&E> 1,627,089,000
<DEPRECIATION> (145,552,000)
<TOTAL-ASSETS> 2,841,474,000
<CURRENT-LIABILITIES> 313,958,000
<BONDS> 2,156,532,000
<PREFERRED-MANDATORY> 101,697,000
<PREFERRED> 0
<COMMON> 321,000
<OTHER-SE> 177,646,000
<TOTAL-LIABILITY-AND-EQUITY> 2,841,474,000
<SALES> 0
<TOTAL-REVENUES> 106,817,000
<CGS> 0
<TOTAL-COSTS> 70,756,000
<OTHER-EXPENSES> 38,317,000
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 47,609,000
<INCOME-PRETAX> (85,761,000)
<INCOME-TAX> 0
<INCOME-CONTINUING> (85,761,000)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (85,761,000)
<EPS-PRIMARY> (2.73)<F1>
<EPS-DILUTED> (2.73)<F1>
<FN>
<F1>RESTATED TO REFLECT THE ADOPTION OF STATEMENT OF FINANCIAL ACCOUNTING
STANDARDS NO.128, "EARNINGS PER SHARE"
</FN>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27.5
<SEQUENCE>16
<DESCRIPTION>RESTATED FINANCIAL DATA SCHEDULE - 12/31/96
<TEXT>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM APPLICABLE
1996 ANNUAL FINANCIAL STATEMENTS OF NTL INCORPORATED. THE SCHEDULE IS QUALIFIED
IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<PERIOD-TYPE> 12-MOS
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-START> JAN-01-1996
<PERIOD-END> DEC-31-1996
<CASH> 445,884,000
<SECURITIES> 0
<RECEIVABLES> 32,210,000
<ALLOWANCES> (3,870,000)
<INVENTORY> 0
<CURRENT-ASSETS> 66,817,000
<PP&E> 1,582,875,000
<DEPRECIATION> (123,347,000)
<TOTAL-ASSETS> 2,454,611,000
<CURRENT-LIABILITIES> 298,939,000
<BONDS> 1,732,168,000
<PREFERRED-MANDATORY> 0
<PREFERRED> 0
<COMMON> 321,000
<OTHER-SE> 327,793,000
<TOTAL-LIABILITY-AND-EQUITY> 2,454,611,000
<SALES> 0
<TOTAL-REVENUES> 228,343,000
<CGS> 0
<TOTAL-COSTS> 144,315,000
<OTHER-EXPENSES> 114,992,000
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 137,032,000
<INCOME-PRETAX> (246,801,000)
<INCOME-TAX> (7,653,000)
<INCOME-CONTINUING> (254,454,000)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (254,454,000)
<EPS-PRIMARY> (8.20)<F1>
<EPS-DILUTED> (8.20)<F1>
<FN>
<F1>RESTATED TO REFLECT THE ADOPTION OF STATEMENT OF FINANCIAL ACCOUNTING
STANDARDS NO.128, "EARNINGS PER SHARE"
</FN>