COCA COLA CO
11-K, EX-23, 2000-06-28
BEVERAGES
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                                                              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, 1999:

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


                                       /s/ BANKS, FINLEY, WHITE & CO.


Atlanta, Georgia
June 26, 2000





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