ARTICLE 5 FDS FOR THIRD QUARTER 1996

5

THIS RESTATED FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL
INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF
THE COCA-COLA COMPANY FOR THE QUARTER ENDED SEPTEMBER 30, 1996, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER AND FOR THE QUARTER ENDED
SEPTEMBER 30, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.

1,000,000


9-MOS
DEC-31-1996
SEP-30-1996
2,166
147
1,616
30
1,075
6,360
5,723
2,132
15,874
7,128
1,136
0
0
857
5,378
15,874
14,197
14,197
5,250
5,250
0
0
210
3,492
762
2,730
0
0
0
2,730
1.09
0

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