<ARTICLE>         5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE FINANCIAL STATEMENTS OF THE COCA-COLA COMPANY FOR THE
QUARTER ENDED SEPTEMBER 30, 1996, AS SET FORTH IN ITS FORM 10-Q
FOR SUCH QUARTER, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>      1,000,000
       
                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<CASH>                                           2,166
<SECURITIES>                                       147
<RECEIVABLES>                                    1,541
<ALLOWANCES>                                        30
<INVENTORY>                                      1,075
<CURRENT-ASSETS>                                 6,360
<PP&E>                                           5,723
<DEPRECIATION>                                   2,132
<TOTAL-ASSETS>                                  15,874
<CURRENT-LIABILITIES>                            7,128
<BONDS>                                          1,136
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           857
<OTHER-SE>                                       5,378
<TOTAL-LIABILITY-AND-EQUITY>                    15,874
<SALES>                                         14,103
<TOTAL-REVENUES>                                14,103
<CGS>                                            5,250
<TOTAL-COSTS>                                    5,250
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 210
<INCOME-PRETAX>                                  3,492
<INCOME-TAX>                                       762
<INCOME-CONTINUING>                              2,730
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,730
<EPS-PRIMARY>                                     1.09
<EPS-DILUTED>                                        0