Form: S-3

Registration statement for specified transactions by certain issuers

May 1, 2001

CONSENT OF ERNST & YOUNG LLP

Published on May 1, 2001



EXHIBIT 23.2

CONSENT OF INDEPENDENT AUDITORS

We consent to the reference to our firm under the caption "Experts" in
the Registration Statement on Form S-3 and related prospectus of The Coca-Cola
Company filed May 1, 2001 for the registration of 120,000 shares of its common
stock, and to the incorporation by reference therein of our reports dated
January 26, 2001, with respect to the consolidated financial statements of The
Coca-Cola Company incorporated by reference in its annual report on Form 10-K
for the year ended December 31, 2000, and the related financial statement
schedule included therein, filed with the Securities and Exchange Commission.


ERNST & YOUNG LLP
Atlanta, Georgia
May 1, 2001