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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000021344-07-000117.txt : 20070907
<SEC-HEADER>0000021344-07-000117.hdr.sgml : 20070907
<ACCEPTANCE-DATETIME>20070907163324
ACCESSION NUMBER:		0000021344-07-000117
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070901
FILED AS OF DATE:		20070907
DATE AS OF CHANGE:		20070907

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			TRIPODI JOSEPH V
		CENTRAL INDEX KEY:			0001269275

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-02217
		FILM NUMBER:		071106485

	BUSINESS ADDRESS:	
		STREET 1:		2775 SANDERS ROAD
		STREET 2:		SUITE A2
		CITY:			NORTHBROOK
		STATE:			IL
		ZIP:			60062
		BUSINESS PHONE:		8474025000

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COCA COLA CO
		CENTRAL INDEX KEY:			0000021344
		STANDARD INDUSTRIAL CLASSIFICATION:	BEVERAGES [2080]
		IRS NUMBER:				580628465
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		ONE COCA COLA PLAZA
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30313
		BUSINESS PHONE:		404-676-2121

	MAIL ADDRESS:	
		STREET 1:		ONE COCA COLA PLAZA
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30313
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<TYPE>3
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<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-09-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000021344</issuerCik>
        <issuerName>COCA COLA CO</issuerName>
        <issuerTradingSymbol>(KO)</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001269275</rptOwnerCik>
            <rptOwnerName>TRIPODI JOSEPH V</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>THE COCA-COLA COMPANY</rptOwnerStreet1>
            <rptOwnerStreet2>ONE COCA-COLA PLAZA</rptOwnerStreet2>
            <rptOwnerCity>ATLANTA</rptOwnerCity>
            <rptOwnerState>GA</rptOwnerState>
            <rptOwnerZipCode>30313</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Chief Marketing Officer</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, $.25 par value</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>100</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">Exhibit Index - Exhibit No. 24 - Power of Attorney</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Tripodi, Joseph V.</signatureName>
        <signatureDate>2007-09-06</signatureDate>
    </ownerSignature>
</ownershipDocument>
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<TYPE>EX-24
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<DESCRIPTION>POWER OF ATTORNEY
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    <title>Unassociated Document</title>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>KNOW
      ALL MEN BY THESE
      PRESENTS:&#160;&#160;THAT I, Joseph V. Tripodi, do hereby appoint Carol Crofoot
      Hayes, David R. Bucey, Gabriel Dumitrescu and Anita Jane Kamenz, each acting
      individually, my true and lawful attorneys for me and in my name for the purpose
      of:</font></div>
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    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">executing
      on my behalf any Form ID for the application for access codes to the U.S.
      Securities and Exchange Commission's EDGAR&#174; System or any successor system, any
      Initial Statement of Beneficial Ownership of Securities on Form 3, any Statement
      of Changes in Beneficial Ownership of Securities on Form 4, any Annual Statement
      of Changes in Beneficial Ownership of Securities on Form&#160;5 and any
      additional forms which may be promulgated pursuant to Section 16 of the
      Securities Exchange Act of 1934, as amended, or any amendments thereto, in
      connection with my transactions in shares of The Coca-Cola Company common stock
      and causing such forms to be filed with the U.S. Securities and Exchange
      Commission, the New York Stock Exchange and/or any other appropriate stock
      exchange; and</font></div>
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    <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 9pt;">&#160;&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">taking
      any other action in connection with the foregoing which, in the opinion of
      any
      of such attorneys-in-fact, may be of benefit to, in the best interest of, or
      legally required by, the undersigned, it being understood that the forms
      executed by any of such attorneys-in-fact on behalf of the undersigned pursuant
      to this Power of Attorney shall be in such form and shall contain such terms
      and
      conditions as any of such attorneys-in-fact may approve in their
      discretion.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      undersigned acknowledges
      that:</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(1)&#160;&#160;the
      foregoing attorneys-in-fact, in serving in such capacity at the request of
      the
      undersigned, are not assuming any of the undersigned's responsibilities to
      comply with Section 16 of the Securities Exchange Act of 1934; and</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">(2)&#160;&#160;this
      Power of Attorney authorizes, but does not require, any of the foregoing
      attorneys-in-fact to act in their discretion on information provided to such
      attorneys-in-fact without independent verification of such
      information.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">The
      undersigned hereby grants to each of the foregoing attorneys-in-fact full power
      and authority to do and perform any and every act and thing whatsoever
      requisite, necessary or appropriate to be done in the exercise of any of the
      rights and powers herein granted, as fully to all intents and purposes as the
      undersigned might or could do if personally present, hereby ratifying and
      confirming all that any of such attorneys-in-fact, shall lawfully do or cause
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      Power of Attorney shall remain in effect until revoked in writing by the
      undersigned.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><font id="TAB1" style="MARGIN-LEFT: 36pt;"></font>IN
      WITNESS WHEREOF, I have hereunto set
      my hand this 20th day of August, 2007.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;"><u>/s/
      Joseph V. Tripodi</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman;">Joseph
      V.
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