Form: 11-K

Annual report of employee stock purchase, savings and similar plans

June 28, 2000

EXHIBIT 23

Published on June 28, 2000




EXHIBIT 23


CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the registration
statement listed below of our report on the financial statements of the
Caribbean Refrescos, Inc. Thrift Plan included in the Annual Report on
Form 11-K of The Coca-Cola Company for the year ended December 31, 1999:

Registration Statement No. 33-26251 on Form S-8, dated
December 20, 1988


/s/ BANKS, FINLEY, WHITE & CO.


Atlanta, Georgia
June 26, 2000