Exhibit 23.1
Consent of Independent Auditors
We consent to the incorporation by reference in the Registration Statement of
AOL Time Warner Inc. on Form S-8 pertaining to the America Online, Inc.
Incentive Stock Option Plan (Restatement), the America Online, Inc. 1987 Stock
Incentive Plan, the Booklink Technologies, Inc. 1994 Stock Option Plan, the
Medior, Inc. 1993 Stock Plan, the Johnson-Grace Company 1995 Stock Option Plan,
the Personal Library Software, Inc. 1988 Nonqualified Stock Option Plan, the
Netchannel Inc. 1997 Stock Option Plan, the Personalogic, Inc. (Formerly
Consumers Edge, Inc.) 1996 Stock Plan, the Atweb, Inc. 1997 Stock Plan, the
Netscape Communications Corporation 1994 Stock Option Plan, the Netscape
Communications Corporation 1995 Stock Plan, the Netscape Communications
Corporation 1998 Stock Option Plan, the Collabra Software, Inc. 1993 Incentive
Stock Plan, the Digital Style Corporation 1995 Stock Option/Stock Issuance Plan,
the Kiva Software Corporation 1995 Stock Option Plan, the When Inc. 1998 Stock
Plan, the Moviefone, Inc. 1994 Stock Option Plan, the Spinner Networks
Incorporated 1997 Stock Plan, the Aiki Corporation 1997 Stock Incentive Plan,
the Tegic Communications, Inc. 1988 Director Stock Option Plan, the Option
Assumption Agreement Between AOL Time Warner Inc. and Robert D. Lord, the
MapQuest.com, Inc. 1999 Stock Plan, the MapQuest.com, Inc. 1995 Stock Option
Plan, the LocalEyes Corporation 1999 Stock Option Plan, the Quackware, Inc. 1999
Stock Compensation Program, the Qauckware, Inc. Non-Qualified Stock Option
Agreements and the Andgit Corporation 1999 Stock Plan of our report dated July
20, 2000, with respect to the consolidated financial statements of America
Online, Inc. included in its Annual Report (Form 10-K) for the year ended June
30, 2000, filed with the Securities and Exchange Commission.
/s/ Ernst & Young LLP
McLean, Virginia
January 8, 2001
Consent of Independent Auditors
We consent to the incorporation by reference in the Registration Statement of
AOL Time Warner Inc. on Form S-8 pertaining to the American Online, Inc.
Incentive Stock Option Plan (Restatement), the America Online, Inc. 1987 Stock
Incentive Plan, Booklink Technologies, Inc. 1994 Stock Option Plan, the Medior,
Inc. 1993 Stock Plan, the Johnson-Grace Company 1995 Stock Option Plan, the
Personal Library Software, Inc. 1988 Nonqualified Stock Option Plan, the
Netchannel Inc. 1997 Stock Option Plan, the Personalogic, Inc. (Formerly
Consumers Edge, Inc.) 1996 Stock Plan, the Atweb, Inc. 1997 Stock Plan, the
Netscape Communications Corporation 1994 Stock Option Plan, the Netscape
Communications Corporation 1995 Stock Plan, the Netscape Communications
Corporation 1998 Stock Option Plan, the Collabra Software, Inc. 1993 Incentive
Stock Plan, the Digital Style Corporation 1995 Stock Option/Stock Issuance Plan,
the Kiva Software Corporation 1995 Stock Option Plan, the When Inc. 1998 Stock
Plan, the Moviefone, Inc. 1994 Stock Option Plan, the Spinner Networks
Incorporated 1997 Stock Plan, the Aiki Corporation 1997 Stock Incentive Plan,
the Tegic Communications, Inc. 1988 Director Stock Option Plan, the Option
Assumption Agreement Between AOL Time Warner Inc. and Robert D. Lord, the
MapQuest.com, Inc. 1999 Stock Plan, the MapQuest.com, Inc. 1995 Stock Option
Plan, the LocalEyes Corporation 1999 Stock Option Plan, the Quackware, Inc. 1999
Stock Compensation Program, the Qauckware, Inc. Non-Qualified Stock Option
Agreements and the Andgit Corporation 1999 Stock Plan of our reports dated
February 2, 2000, with respect to the consolidated financial statements,
schedule and supplementary information of Time Warner Inc. ("Time Warner") and
the consolidated financial statements and schedule of Time Warner Entertainment
Company, L.P., included in Time Warner's Annual Report on Form 10-K, as amended,
for the year ended December 31, 1999, filed with the Securities and Exchange
Commission.
/s/ Ernst & Young LLP
New York, New York
January 8, 2001
