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10-K405
RENAISSANCE MEDIA GROUP LLC filed this Form 10-K405 on 03/31/1999
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                        REPORT OF INDEPENDENT AUDITORS
 
To the Board of Directors of
TWI Cable Inc.
 
   We have audited the accompanying combined balance sheets of the Picayune
MS, Lafourche LA, St. Tammany LA, St. Landry LA, Pointe Coupee LA, and Jackson
TN cable television systems, (collectively, the "Combined Systems") included
in TWI Cable, Inc. ("TWI Cable"), as of December 31, 1996 and 1997, the
related combined statements of operations, changes in net assets and cash
flows for the years then ended. Our audit also included the financial
statement schedule listed in the Index at Item 14(a). In addition, we have
audited the combined statement of operations and cash flows for the year ended
December 31, 1995 of the Predecessor Combined Systems. These combined
financial statements and schedule are the responsibility of the Combined
Systems' or the Predecessor's management. Our responsibility is to express an
opinion on these combined financial statements and schedule based on our
audits.
 
   We conducted our audits in accordance with generally accepted auditing
standards. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audits provide a reasonable basis
for our opinion.
 
   In our opinion, the combined financial statements referred to above present
fairly, in all material respects, the financial position of the Combined
Systems, included in TWI Cable or the Predecessor, at December 31, 1996 and
1997, and the combined results of their operations and their cash flows for
the years ended December 31, 1995, 1996 and 1997, in conformity with generally
accepted accounting principles. Also, in our opinion, the related financial
statement schedule, when considered in relation to the basic financial
statements taken as a whole, presents fairly in all material respects the
information set for the therein.
 
                                          Ernst & Young LLP
 
New York, New York
March 16, 1998

 
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