EXHIBIT
23
BANKS,
FINLEY, WHITE & CO.
CERTIFIED
PUBLIC ACCOUNTANTS
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 23, 2006, with respect to the statements of
net
assets available for benefits of the Caribbean Refrescos, Inc. Thrift Plan
as of
December 31, 2005 and 2004, the related statement of changes in net assets
available for benefits for the year ended December 31, 2005, and the related
supplemental schedule of schedule H, line 4i - schedule of assets (held at
end
of year) as of December 31, 2005, which report appears in the annual report
on
Form 11-K of the Caribbean Refrescos, Inc. Thrift Plan for the year ended
December 31, 2005:
Registration Statement No. 33-26251 on Form S-8, dated December
20, 1988
/s/
BANKS, FINLEY, WHITE & CO.
College
Park, Georgia
June
23,
2006