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                                                                      EXHIBIT 23
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS

     We consent to the incorporation by reference of our reports dated February
3, 1999, 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, 1998, 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 (prospectus also
          relates to and constitutes a post-effective amendment to Registration
          Statement No. 33-75144).
 
                                                ERNST & YOUNG LLP
 
New York, New York
March 29, 1999