Exhibit 23.1 

  
                      CONSENT OF INDEPENDENT AUDITORS
  
 We consent to the use of our report dated March 20, 1998, included in the
 Annual Report on Form 10-K of NTL Incorporated and Subsidiaries for the
 year ended December 31, 1997, with respect to the consolidated financial
 statements, as amended, included in this Form 10-K/A. 
  
  
                                        /s/  Ernst & Young LLP 
  
                                        ERNST & YOUNG LLP 
  
 New York, New York 
 November 5, 1998