EXHIBIT 23 - CONSENT OF AUDITORS

EXHIBIT 23.2




CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption
"Interest of Named Experts and Counsel" in the Registration
Statement (Form S-8) pertaining to The Stock Purchase Loan Plan
for Foreign Affiliates of The Coca-Cola Company and to the
incorporation by reference therein of our reports dated January
24, 1997, with respect to the consolidated financial statements
and schedule of The Coca-Cola Company incorporated by reference
or appearing in its Annual Report (Form 10-K) for the year
ended December 31, 1996, filed with the Securities and Exchange
Commission.



Ernst & Young LLP

Atlanta, Georgia
May 19, 1997