@Entertainment, Inc.
Ticker:ATEN One Commercial Plaza
Exchange:NASDAQ-National Market Hartford, CT 06013
Industry:Service (SIC Code 4841) (860) 549-1674

Offering Information
Type of Shares:Common Shares Filing Date:6/23/97
U.S. Shares:6,175,000 Offer Date:7/30/97
Non-U.S. Shares:3,325,000 Filing Range:$18.50 - $22.00
Primary Shares:9,500,000 Offer Price:$21.00
Secondary Shares:0 Gross Spread:$1.43
Offering Amount: $192,375,000 Selling:$0.86
Expenses: - Reallowance:$0.10
Shares Out After: -

Primary Underwriting Group
ManagerTierPhone
Goldman, Sachs & Co.Lead Manager (212) 902-5959
Merrill Lynch & Co.Co-manager (212) 449-4600

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Baker & McKenzie
Bank's Law Firm: Shearman & Sterling
Auditor: KPMG Peat Marwick

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
3 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 3/31/97 3/31/96 3/31/97
Revenue:$24.92$7.51$5.62Assets:$212.94
Net Income:-$5.94-$4.55-$1.46Curr Assets:
EPS:-$0.33-$0.23-$0.11Liabilities:$186.44
Prior EPS:-$0.11$2.43$2.47Curr Liabilities:
Cash Flow/Oper:$6.11Equity:$26.50
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company operates the largest multichannel pay television business in Poland. Through the company's cable television networks, the most extensive in Poland, the company serves the largest base of subscribers of any cable operator in Poland, totaling approximately 688,000 subscribers at May 31, 1997 (of whom approximately 79% subscribe to the company's package with the largest number of non-premium channels. The company believes that it has established a favorable reputation in the Polish market for providing modern, reliable technology, a broad selection of quality programming and professional customer service. The company intends to expand its distribution capacity in Poland through the expansion of its cable television business and the development of a complementary digital satellite direct-to-home broadcasting service. The company currently creates, produces, develops and acquires programming, including programming for its two proprietary Polish-language channels, for distribution across its cable networks.

Use of Proceeds
The proceeds from the proposed offering will be used to purchase all of the PCI Series A Preferred Stock and Series C Preferred Stock held by certain of the principal stockholders, for the payment of bonuses to certain executives of the company, to finance the commencement and development of its D-DTH business, for general corporate purposes, including without limitation, development of its cable television and programming businesses and future acquisitions.

©1997 IPO Data Systems, Inc. - All rights reserved.