EXH.27.1 - FINANCIAL DATA SCHEDULE

Published on March 11, 1997




5

THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS OF THE COCA-COLA COMPANY FOR THE YEAR ENDED DECEMBER 31,
1996, AS SET FORTH IN ITS FORM 10-K FOR SUCH YEAR, AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.

1,000,000


YEAR
DEC-31-1996
DEC-31-1996
1,433
225
1,671
30
952
5,910
5,581
2,031
16,161
7,406
1,116
0
0
858
5,298
16,161
18,546
18,546
6,738
6,738
0
0
286
4,596
1,104
3,492
0
0
0
3,492
1.40
0

A two-for-one stock split with respect to the Company's Common Stock,
$.25 par value per share, was effective on May 1, 1996. Financial data
schedules for prior years have not been restated for this recapitalization.