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 26, 2008, with respect to the statements of net
assets available for benefits of the Caribbean Refrescos, Inc. Thrift Plan as of
December 31, 2007 and 2006, the related statement of changes in net assets
available for benefits for the year ended December 31, 2007, and the related
supplemental schedule, schedule H, line 4i - schedule of assets (held at end of
year) as of December 31, 2007, which report appears in the annual report on
Form 11-K of the Caribbean Refrescos, Inc. Thrift Plan for the year ended
December 31, 2007:
Registration Statement No. 33-26251 on Form S-8, dated
December 20,
1988
BANKS,
FINLEY, WHITE & CO.
/s/ Banks,
Finley, White & Co.
June 26, 2008
College Park, Georgia