EXHIBIT 23
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We  consent to the incorporation by reference in Registration Statement No.
33-75144 on Form S-3 of Time  Warner Entertainment Company, L.P. ('TWE') and  in
the  related Prospectus of our reports dated  February 11, 1997, with respect to
the  consolidated   financial   statements   and  schedules   of   TWE,   Warner
Communications  Inc., American  Television and  Communications Corporation, Time
Warner Operations Inc. and Warner  Cable Communications Inc., included  in  this
Annual Report on Form 10-K for the year ended December 31, 1996.
 
                                          ERNST & YOUNG LLP
 
New York, New York
March 21, 1997