<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>cri0211kx23.txt
<DESCRIPTION>CONSENT OF BANKS, FINLEY, WHITE & CO
<TEXT>
                                                                      EXHIBIT 23


                        CONSENT OF INDEPENDENT AUDITORS

     We consent to the incorporation by reference in the registration statement
listed below of our report on the financial statements of the Caribbean
Refrescos, Inc. Thrift Plan included in the Annual Report on Form 11-K of The
Coca-Cola Company for the year ended December 31, 2002:

        Registration Statement No. 33-26251 on Form S-8, dated
        December 20, 1988




                                    /s/  BANKS, FINLEY, WHITE & CO.



Atlanta, Georgia
June 27, 2002


</TEXT>
</DOCUMENT>
