EXHIBIT 23.1



                 CONSENT OF INDEPENDENT AUDITORS


     We consent to the incorporation by reference in this Annual
Report on Form 10-K of The Coca-Cola Company of our report dated
January 23, 1996, included in the 1995 Annual Report to Share
Owners of The Coca-Cola Company.

     Our audits also included the financial statement schedule of
The Coca-Cola Company listed in Item 14(a).  This schedule is the
responsibility of The Coca-Cola Company's management.  Our
responsibility is to express an opinion based on our audits.  In
our opinion, the financial statement schedule referred to above,
when considered in relation to the basic financial statements
taken as a whole, presents fairly in all material respects the
information set forth therein.

     We also consent to the incorporation by reference in the
registration statements and related prospectuses of The Coca-Cola
Company listed below of our report dated January 23, 1996 with
respect to the consolidated financial statements of The Coca-Cola
Company incorporated herein by reference, and our report included
in the preceding paragraph with respect to the financial statement
schedule included in this Annual Report on Form 10-K for the year
ended December 31, 1995:

       1. Registration Statement Number 2-58584 on Form S-8
       2. Registration Statement Number 2-79973 on Form S-3
       3. Registration Statement Number 2-88085 on Form S-8
       4. Registration Statement Number 2-98787 on Form S-3
       5. Registration Statement Number 33-21529 on Form S-8
       6. Registration Statement Number 33-21530 on Form S-3
       7. Registration Statement Number 33-26251 on Form S-8
       8. Registration Statement Number 33-39840 on Form S-8
       9. Registration Statement Number 33-45763 on Form S-3
      10. Registration Statement Number 33-50743 on Form S-3
      11. Registration Statement Number 33-61531 on Form S-3




                         ERNST & YOUNG LLP


Atlanta, Georgia
March 11, 1996