RESTATED FDS FOR THIRD QUARTER 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 SEPTEMBER 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


9-MOS
DEC-31-1997
SEP-30-1997
2,110
93
1,781
23
1,056
6,679
5,812
2,048
17,402
7,331
947
0
0
860
6,421
17,402
14,167
14,167
4,563
4,563
0
0
188
4,871
1,559
3,312
0
0
0
3,312
1.34
1.31

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