
<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 JUNE 30, 1996, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER AND FOR THE QUARTER ENDED
JUNE 30, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>      1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               JUN-30-1996<F1>
<CASH>                                           1,774
<SECURITIES>                                       163
<RECEIVABLES>                                    2,125
<ALLOWANCES>                                        35
<INVENTORY>                                      1,291
<CURRENT-ASSETS>                                 6,570
<PP&E>                                           6,844
<DEPRECIATION>                                   2,383
<TOTAL-ASSETS>                                  16,523
<CURRENT-LIABILITIES>                            8,140
<BONDS>                                          1,144
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           857
<OTHER-SE>                                       5,079
<TOTAL-LIABILITY-AND-EQUITY>                    16,523
<SALES>                                          9,510
<TOTAL-REVENUES>                                 9,510
<CGS>                                            3,436
<TOTAL-COSTS>                                    3,436
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 143
<INCOME-PRETAX>                                  2,555
<INCOME-TAX>                                       792
<INCOME-CONTINUING>                              1,763
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,763
<EPS-PRIMARY>                                     0.71
<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>
