EXHIBIT 27.2 - FDS FOR 3 MOS. ENDED 3/31/97

Published on May 13, 1997




5

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

1,000,000


3-MOS
DEC-31-1997
MAR-31-1997
1,935
302
1,725
28
1,051
6,340
5,689
2,070
16,359
7,310
949
0
0
859
5,722
16,359
4,138
4,138
1,295
1,295
0
0
68
1,431
444
987
0
0
0
987
0.40
0