Form: 11-K

Annual report of employee stock purchase, savings and similar plans

June 28, 2001

CONSENT OF INDEPENDENT AUDITORS

Published on June 28, 2001


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, 2000:

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




/S/ BANKS, FINLEY, WHITE & CO.



Atlanta, Georgia
June 27, 2001