<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
Exhibit 27.2
TIME WARNER ENTERTAINMENT COMPANY, L.P.
RESTATED FINANCIAL DATA SCHEDULE
This schedule contains summary financial information extracted from the
financial statements of Time Warner Entertainment Company, L.P. for the three
months ended March 31, 2000 and is qualified in its entirety by reference to
such financial statements.
</LEGEND>
<CIK> 0000893657
<NAME> TIME WARNER ENTERTAINMENT COMPANY L.P.
<MULTIPLIER> 1,000,000
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-2000
<PERIOD-START> JAN-01-2000
<PERIOD-END> MAR-31-2000
<CASH> 360
<SECURITIES> 0
<RECEIVABLES> 3,503
<ALLOWANCES> 685
<INVENTORY> 3,197
<CURRENT-ASSETS> 3,975
<PP&E> 10,993
<DEPRECIATION> 4,285
<TOTAL-ASSETS> 23,940
<CURRENT-LIABILITIES> 5,332
<BONDS> 6,648
<COMMON> 0
0
0
<OTHER-SE> 5,821
<TOTAL-LIABILITY-AND-EQUITY> 23,940
<SALES> 3,311
<TOTAL-REVENUES> 3,311
<CGS> 2,152
<TOTAL-COSTS> 2,152
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 144
<INCOME-PRETAX> 260
<INCOME-TAX> 36
<INCOME-CONTINUING> 224
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 524
<NET-INCOME> (300)
<EPS-BASIC> 0
<EPS-DILUTED> 0
</TABLE>