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