Form: 11-K

Annual report of employee stock purchase, savings and similar plans

June 28, 2004

CONSENT OF INDEPENDENT AUDITORS

Published on June 28, 2004

EXHIBIT 23


BANKS, FINLEY, WHITE & CO.
CERTIFIED PUBLIC ACCOUNTANTS





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, 2003:

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





/s/ BANKS, FINLEY, WHITE & CO.



Atlanta, Georgia
June 18, 2004