RESTATED FDS FOR FIRST QUARTER 1997

Published on May 12, 1998




5

THIS RESTATED FINANCIAL DATA 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 FOR THE QUARTER ENDED
MARCH 31, 1998, 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
0.39

RESTATEMENT REFLECTED HEREIN IS THE RESULT OF ADOPTION OF A NEW
ACCOUNTING POLICY SFAS NO. 128, "EARNINGS PER SHARE."