EXHIBIT 23




CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the
registration statement listed below of our report on the
financial statements of The Coca-Cola Company Thrift Plan
included in the Annual Report on Form 11-K of The Coca-Cola
Company for the year ended December 31, 1993:

Registration Statement No. 2-58584 on Form S-8, dated
November 20, 1987, as amended



BANKS, FINLEY, WHITE & CO.

Atlanta, Georgia
June 23, 1994