<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.

<CIK>                              0000893657
<NAME>                             TIME WARNER ENTERTAINMENT COMPANY L.P.
<MULTIPLIER>                       1,000,000

                                        
<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
<PREFERRED-MANDATORY>                            0
<PREFERRED>                                      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