EXHIBIT 23.1

                        CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the following Registration
Statements of Time Warner Entertainment Company, L.P. ("TWE") of our reports
dated January 29, 2003, with respect to the consolidated financial statements
and schedule of TWE and Warner Communications Inc. and the consolidated
financial statements of American Television and Communications Corporation for
the year ended December 31, 2002 included in TWE's Annual Report on Form 10-K
for the year ended December 31, 2002, filed with the Securities and Exchange
Commission:

                  1) No. 333-69221
                  2) No. 333-70015
                  3) No. 333-67694

New York, New York
March 27, 2003