Exhibit 10


                                THE COCA-COLA COMPANY
                                    COCA-COLA PLAZA
                                   ATLANTA, GEORGIA
                                       
                                       
 ROBERTO C. GOIZUETA                                          ADDRESS REPLY TO
CHAIRMAN OF THE BOARD                                         P.O. DRAWER 1734
        AND                         April 21, 1994            ATLANTA, GA 30301
CHIEF EXECUTIVE OFFICER                                               --
                                                                 404 676-2121


Mr. Sergio S. Zyman
The Coca-Cola Company
Atlanta, Georgia

Dear Sergio:

I am pleased to advise you that the Compensation Committee of the Board
approved an increase in your base annual salary to $360,000 effective May 1,
1994.  The Committee also approved a special discretionary bonus for you to be
paid in February of each year from 1995 through 1998.  These payments will
equal the payments you would have received had you been a participant in the
three-year plans under the Company's Long Term Incentive Plan beginning in
1990.

Your payments will be made at the same time as payments to Plan participants
and will be based on the same performance criteria as are applicable to the
participants under the Plan for those periods.  To determine your earnings
opportunity, the actual midpoints for your job grade at the beginning of each
applicable performance period will be used.

These payments are in consideration of your necessary relinquishment of your
lucrative consulting business in order to accept employment with the Company.
Each payment is conditioned on your remaining in the employ of the Company
through the end of the year prior to the date when payment would be made
pursuant to the terms of the Plan.

This arrangement reflects the continuing discussions you and Doug Ivester have
held on this subject, and supersedes all prior negotiations.

Please indicate your agreement by signing and returning one copy of this
letter.

                                              Sincerely,

                                              /s/ ROBERTO C. GOIZUETA

Accepted by:

/s/  SERGIO S. ZYMAN         5/3/94
                              Date


c:  Mr. M. Douglas Ivester