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 Caribbean Refrescos, Inc. 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. 33-26251 on Form S-8, dated
December 20, 1988



BANKS, FINLEY, WHITE & CO.

Atlanta, Georgia
June 23, 1994