EXHIBIT 23

                        CONSENT OF INDEPENDENT AUDITORS

    We consent to the incorporation by reference of our reports dated
February 2, 2000, with respect to the consolidated financial statements and
schedules of Time Warner Entertainment Company, L.P., Warner Communications Inc.
and American Television and Communications Corporation, included in this Annual
Report on Form 10-K for the year ended December 31, 1999, in each of the
following:

        1. Registration Statement No. 333-69221 on Form S-8 and related
           prospectus; and

        2. Registration Statement No. 333-70015 on Form S-3 (constitutes a
           post-effective amendment to and prospectus also relates to
           Registration Statement No. 33-75144).

                                          ERNST & YOUNG LLP

New York, New York
March 28, 2000