EXHIBIT
23
[LETTERHEAD
OF BANKS, FINLEY, WHITE &
CO.]
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
28, 2007, with respect to the statements of net assets available for benefits
of
the Caribbean Refrescos, Inc. Thrift Plan as of December 31, 2006 and 2005,
the
related statement of changes in net assets available for benefits for the year
ended December 31, 2006, and the related supplemental schedule of schedule
H,
line 4i - schedule of assets (held at end of year) as of December 31, 2006,
which report appears in the annual report on Form 11-K of the
Caribbean Refrescos, Inc. Thrift Plan for the year ended December 31,
2006:
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Registration
Statement No. 33-26251 on Form S-8,
dated
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/s/
BANKS, FINLEY, WHITE & CO.
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College
Park, Georgia
June
28,
2007