EXHIBIT 23.1



                       CONSENT OF INDEPENDENT PUBLIC ACCOUNTS


As independent public accountants, we hereby consent to the incorporation of 
our report included in this Form 10-K, into United Artists Theatre Company's 
previously filed Form S-8 Registration Statement (File No. 333-65725).



                                       /S/ ARTHUR ANDERSEN LLP
                                       -------------------------
                                       ARTHUR ANDERSEN LLP


DENVER, COLORADO
APRIL 15, 1999