
<TABLE> <S> <C>

<ARTICLE>         5
<LEGEND>
THIS RESTATED FINANCIAL DATA SCHEDULE CONTAINS SUMMARY FINANCIAL
INFORMATION EXTRACTED FROM THE FINANCIAL STATEMENTS OF
THE COCA-COLA COMPANY FOR THE QUARTER ENDED MARCH 31, 1996, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER AND FOR THE QUARTER ENDED
MARCH 31, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>   1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               MAR-31-1996<F1>
<CASH>                                           1,582
<SECURITIES>                                       174
<RECEIVABLES>                                    1,773
<ALLOWANCES>                                        36
<INVENTORY>                                      1,190
<CURRENT-ASSETS>                                 5,964
<PP&E>                                           6,643
<DEPRECIATION>                                   2,330
<TOTAL-ASSETS>                                  15,627
<CURRENT-LIABILITIES>                            7,745
<BONDS>                                          1,149
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           856
<OTHER-SE>                                       4,684
<TOTAL-LIABILITY-AND-EQUITY>                    15,627
<SALES>                                          4,224
<TOTAL-REVENUES>                                 4,224
<CGS>                                            1,530
<TOTAL-COSTS>                                    1,530
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  72
<INCOME-PRETAX>                                  1,033
<INCOME-TAX>                                       320
<INCOME-CONTINUING>                                713
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       713
<EPS-PRIMARY>                                     0.28
<EPS-DILUTED>                                        0
<FN>
<F1> RESTATEMENT REFLECTED HEREIN IS THE RESULT OF RECLASSIFICATION
     TO PRIOR PERIOD'S FINANCIAL STATEMENTS TO CONFORM TO THE CURRENT PERIOD
     PRESENTATION.
</FN>
        


</TABLE>
