COCA COLA CO
11-K, 1994-06-24
BEVERAGES
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               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C.  20549
                                
                          _____________
                                
                            FORM 11-K
                          _____________


     [X]  REPORT PURSUANT TO SECTION 15(d) OF THE
          SECURITIES EXCHANGE ACT OF 1934 [FEE REQUIRED]
          For the fiscal year ended December 31, 1993

                               OR
                                
     [ ]  TRANSITION REPORT PURSUANT TO SECTION 15(d) OF THE
          SECURITIES EXCHANGE ACT OF 1934 [NO FEE REQUIRED]
          For the transition period from _______ to _______
                                
                  Commission File No. 001-02217
                                
                                
                                
              CARIBBEAN REFRESCOS, INC. THRIFT PLAN
                    (Full title of the plan)
                                
                                
                      THE COCA-COLA COMPANY
  (Name of issuer of the securities held pursuant to the plan)
                                
                                
                    One Coca-Cola Plaza, N.W.
                     Atlanta, Georgia  30313
(Address of the plan and address of issuer's principal executive offices)
                                
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<PAGE>                                
                                
                           SIGNATURES


     THE PLAN.  Pursuant to the requirements of the Securities
Exchange Act of 1934, the Caribbean Refrescos, Inc. Thrift Plan
Committee has duly caused this annual report to be signed on its
behalf by the undersigned hereunto duly authorized.
                    
                    CARIBBEAN REFRESCOS, INC. THRIFT PLAN
                            (Name of Plan)

                    
                    By:  /s/ C. RON CHEELEY
                         ----------------------------------- 
                         C. RON CHEELEY
                         Member, Caribbean Refrescos, Inc.
                           Thrift Plan Committee



Date:  June 23, 1994

<PAGE>
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         PURSUANT TO GENERAL INSTRUCTION E OF FORM 11-K
                                
               AND RULE 311(c) OF REGULATION S-T,
                                
THE FINANCIAL STATEMENTS OF CARIBBEAN REFRESCOS, INC. THRIFT PLAN
                                
                   AS OF DECEMBER 31, 1993 AND
                                
        THE REPORT OF BANKS, FINLEY, WHITE & CO. THEREON
                                
  ARE HERE OMITTED AND SEPARATELY FILED UNDER COVER OF FORM SE
                                
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<PAGE>
                          EXHIBIT INDEX



Exhibit No.              Description

     23             Consent of Independent Auditors




                                             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, 1993:

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



                              BANKS, FINLEY, WHITE & CO.

Atlanta, Georgia
June 23, 1994




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