EXHIBIT 23.2
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to  the   incorporation  by  reference  in  the  Prospectus
constituting part of this Amendment No. 1 to the Registration  Statement on Form
S-4 of Time Warner Inc. of our report dated  February 5, 1996,  which appears on
page  53  of  Turner   Broadcasting   System,   Inc.'s  1995  Annual  Report  to
Shareholders,  which is incorporated by reference in Turner Broadcasting System,
Inc.'s Annual Report on Form 10-K for the year ended December 31, 1995, which is
incorporated  by reference in the Current Report on Form 8-K of Time Warner Inc.
dated August 14, 1996, which is incorporated by reference in the Prospectus.  We
also  consent  to  the  reference  to us  under  the  heading  Experts  in  such
Prospectus.
 

PRICE WATERHOUSE LLP


Atlanta, Georgia
August 21, 1996