Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

May 19, 1999

EX-23.2

Published on May 19, 1999


EXHIBIT 23.2



CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Interest of
Named Experts and Counsel" in the Registration Statement (Form S-8) pertaining
to The Coca-Cola Company 1999 Stock Option Plan, The Coca-Cola Company 1991
Stock Option Plan and The Coca-Cola Company 1987 Stock Option Plan and to the
incorporation by reference therein of our reports dated January 25, 1999, with
respect to the consolidated financial statements of The Coca-Cola Company
incorporated by reference in its Annual Report (Form 10-K) for the year ended
December 31, 1998 and the related financial statement schedule included therein,
filed with the Securities and Exchange Commission.




/s/ Ernst & Young LLP


Atlanta, Georgia
May 18, 1999