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S-4
AVALON CABLE OF MICHIGAN INC/ filed this Form S-4 on 04/01/1999
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<PAGE>
 
               AVALON CABLE HOLDINGS FINANCE, INC. AND SUBSIDIARY
 
                           CONSOLIDATED BALANCE SHEET
                               December 31, 1998
                      (in thousands, except share amounts)
 

<TABLE>
<S>                                                                     <C>
                                Assets
                                ------
Cash................................................................... $   --
Note receivable--affiliate.............................................  15,171
                                                                        -------
    Total assets....................................................... $15,171
                                                                        =======
                 Liabilities and stockholder's equity
                 ------------------------------------
Note payable--affiliate................................................ $15,171
                                                                        -------
    Total liabilities..................................................  15,171
                                                                        -------
Commitments and contingencies (Note 5)
Common stock, par value of $.01; authorized 1,000 shares; issued 100
 shares................................................................     --
                                                                        -------
    Total stockholder's equity.........................................     --
                                                                        -------
    Total liabilities and stockholder's equity......................... $15,171
                                                                        =======
</TABLE>

 
 
 
  The accompanying notes are an integral part of these consolidated financial
                                  statements.
 
                                      F-91