<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, 1997, 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-31-1997
<PERIOD-END>                            SEP-30-1997
<CASH>                                        2,110
<SECURITIES>                                     93
<RECEIVABLES>                                 1,781
<ALLOWANCES>                                     23
<INVENTORY>                                   1,056
<CURRENT-ASSETS>                              6,679
<PP&E>                                        5,812
<DEPRECIATION>                                2,048
<TOTAL-ASSETS>                               17,402
<CURRENT-LIABILITIES>                         7,331
<BONDS>                                         947
<PREFERRED-MANDATORY>                             0
<PREFERRED>                                       0
<COMMON>                                        860
<OTHER-SE>                                    6,421
<TOTAL-LIABILITY-AND-EQUITY>                 17,402
<SALES>                                      14,167
<TOTAL-REVENUES>                             14,167
<CGS>                                         4,563
<TOTAL-COSTS>                                 4,563
<OTHER-EXPENSES>                                  0
<LOSS-PROVISION>                                  0
<INTEREST-EXPENSE>                              188
<INCOME-PRETAX>                               4,871
<INCOME-TAX>                                  1,559
<INCOME-CONTINUING>                           3,312
<DISCONTINUED>                                    0
<EXTRAORDINARY>                                   0
<CHANGES>                                         0
<NET-INCOME>                                  3,312
<EPS-PRIMARY>                                  1.34
<EPS-DILUTED>                                     0