EXHIBIT 23
 
 
 
 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in the registration statement listed below of our report dated June 24, 2005, with respect to the statements of net assets available for benefits of the Caribbean Refrescos, Inc. Thrift Plan as of December 31, 2004 and 2003, the related statement of changes in net assets available for benefits for the year ended December 31, 2004, and the related supplemental schedule of schedule H, line 4i - schedule of assets (held at end of year) as of December 31, 2004, which report appears in the annual report on Form 11-K of the Caribbean Refrescos, Inc. Thrift Plan for the year ended December 31, 2004:

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


 
 /s/ BANKS, FINLEY, WHITE & CO.


Atlanta, Georgia
June 24, 2005