EXHIBIT 27.1 - RESTATED FDS - 6/30/96

Published on August 14, 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 JUNE 30, 1996, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER AND FOR THE QUARTER ENDED
JUNE 30, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.

1,000,000


6-MOS
DEC-31-1996
JUN-30-1996
1,774
163
2,125
35
1,291
6,570
6,844
2,383
16,523
8,140
1,144
0
0
857
5,079
16,523
9,510
9,510
3,436
3,436
0
0
143
2,555
792
1,763
0
0
0
1,763
0.71
0

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