CFO STATEMENT UNDER OATH

Exhibit 99.2


Statement Under Oath of Principal Executive Officer and
Principal Financial Officer Regarding Facts and
Circumstances Relating to Exchange Act Filings

I, Gary P. Fayard, Senior Vice President and Chief Financial Officer of The
Coca-Cola Company, state and attest that:

(1) To the best of my knowledge, based upon a review of the covered
reports of The Coca-Cola Company (the "Company"), and, except as
corrected or supplemented in a subsequent covered report:

- no covered report contained an untrue statement of a material fact
as of the end of the period covered by such report (or in the case
of a report on Form 8-K or definitive proxy materials, as of the
date on which it was filed); and

- no covered report omitted to state a material fact necessary to
make the statements in the covered report, in light of the
circumstances under which they were made, not misleading as of the
end of the period covered by such report (or in the case of a
report on Form 8-K or definitive proxy materials, as of the date on
which it was filed).

(2) I have reviewed the contents of this statement with the Company's
audit committee.

(3) In this statement under oath, each of the following, if filed on or
before the date of this statement, is a "covered report":

- Annual Report on Form 10-K for the year ended December 31, 2001 of
The Coca-Cola Company;

- all reports on Form 10-Q, all reports on Form 8-K and all
definitive proxy materials of The Coca-Cola Company filed with the
Commission subsequent to the filing of the Form 10-K identified
above; and

- any amendments to any of the foregoing.


/s/ GARY P. FAYARD Subscribed and sworn to before me
- ------------------ this 12th day of August, 2002.
Gary P. Fayard
Senior Vice President and
Chief Financial Officer
August 12, 2002 /s/ JULIE FORDHAM
-----------------
Notary Public, Henry County, Georgia

My Commission Expires:
June 20, 2005