
<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 SEPTEMBER 30, 1996, AS SET
FORTH IN ITS FORM 10-Q FOR SUCH QUARTER AND FOR THE QUARTER ENDED
SEPTEMBER 30, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<MULTIPLIER>      1,000,000
       
<S>                             <C>
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                       DEC-31-1996
<PERIOD-END>                            SEP-30-1996<F1>
<CASH>                                        2,166
<SECURITIES>                                    147
<RECEIVABLES>                                 1,616
<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>                                      14,197
<TOTAL-REVENUES>                             14,197
<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
<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>
