
<TABLE> <S> <C>

<ARTICLE>         5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE FINANCIAL STATEMENTS OF THE COCA-COLA COMPANY FOR THE
QUARTER ENDED MARCH 31, 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
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               MAR-31-1997
<CASH>                                           1,935
<SECURITIES>                                       302
<RECEIVABLES>                                    1,725
<ALLOWANCES>                                        28
<INVENTORY>                                      1,051
<CURRENT-ASSETS>                                 6,340
<PP&E>                                           5,689
<DEPRECIATION>                                   2,070
<TOTAL-ASSETS>                                  16,359
<CURRENT-LIABILITIES>                            7,310
<BONDS>                                            949
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           859
<OTHER-SE>                                       5,722
<TOTAL-LIABILITY-AND-EQUITY>                    16,359
<SALES>                                          4,138
<TOTAL-REVENUES>                                 4,138
<CGS>                                            1,295
<TOTAL-COSTS>                                    1,295
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  68
<INCOME-PRETAX>                                  1,431
<INCOME-TAX>                                       444
<INCOME-CONTINUING>                                987
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       987
<EPS-PRIMARY>                                     0.40
<EPS-DILUTED>                                        0
        


</TABLE>
