Exhibit 23.1

                

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the registration statements and related prospectuses of The Coca-Cola Company listed below of our reports dated February 24, 2017, with respect to the consolidated financial statements of The Coca-Cola Company and subsidiaries, and the effectiveness of internal control over financial reporting of The Coca‑Cola Company and subsidiaries, included in this Annual Report (Form 10-K) for the year ended December 31, 2016:

	1.	Registration Statement Number 2-88085 on Form S-8
	2.	Registration Statement Number 333-78763 on Form S-8
	3.	Registration Statement Number 33-45763 on Form S-3
	4.	Registration Statement Number 333-27607 on Form S-8
	5.	Registration Statement Number 333-35298 on Form S-8
	6.	Registration Statement Number 333-83290 on Form S-8
	7.	Registration Statement Number 333-88096 on Form S-8
	8.	Registration Statement Number 333-150447 on Form S-8
	9.	Registration Statement Number 333-169722 on Form S-8
	10.	Registration Statement Number 333-169724 on Form S-3
	11.	Registration Statement Number 333-179707 on Form S-8
	12.	Registration Statement Number 333-186948 on Form S-8
	13.	Registration Statement Number 333-186949 on Form S-8
	14.	Registration Statement Number 333-194214 on Form S-8
	15.	Registration Statement Number 333-194215 on Form S-8
	16.	Registration Statement Number 333-195553 on Form S-8
	17.	Registration Statement Number 333-207643 on Form S-8
	18.	Registration Statement Number 333-214273 on Form S-3

/s/ ERNST & YOUNG LLP

Atlanta, Georgia

February 24, 2017