EXHIBIT 27.1 - RESTATED FDS - 3/31/96

Published on May 13, 1997




5

THIS RESTATED FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL
INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF
THE COCA-COLA COMPANY FOR THE QUARTER ENDED MARCH 31, 1996, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER AND FOR THE QUARTER ENDED
MARCH 31, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.

1,000,000


3-MOS
DEC-31-1996
MAR-31-1996
1,582
174
1,773
36
1,190
5,964
6,643
2,330
15,627
7,745
1,149
0
0
856
4,684
15,627
4,224
4,224
1,530
1,530
0
0
72
1,033
320
713
0
0
0
713
0.28
0

RESTATEMENT REFLECTED HEREIN IS THE RESULT OF RECLASSIFICATION
TO PRIOR PERIOD'S FINANCIAL STATEMENTS TO CONFORM TO THE CURRENT PERIOD
PRESENTATION.