RESTATED FDS FOR SECOND 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 JUNE 30, 1997, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER, AND IS QUALIFIED IN ITS
ENTIRETY BY REFERENCE TO SUCH FINANCIAL
STATEMENTS.


1,000,000


6-MOS
DEC-31-1997
JUN-30-1997
2,552
190
1,964
23
1,130
7,583
5,894
2,120
18,323
8,340
952
0
0
860
6,404
18,323
9,213
9,213
2,904
2,904
0
0
130
3,366
1,065
2,301
0
0
0
2,301
0.93
0.91

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