Exhibit
        24
 
 **POWER
        OF ATTORNEY**
  
  KNOW
        ALL
        MEN BY THESE PRESENTS: THAT I, Patrick Siewert, do hereby appoint Carol Crofoot
        Hayes, David R. Bucey, Gabriel Dumitrescu, Parth S. Munshi, and Anita Jane
        Kamenz, each acting individually, my true and lawful attorneys for me and
        in my
        name for the purpose of:
  (1)  executing
        on my behalf any Form ID for the application for access codes to the U.S.
        Securities and Exchange Commission's EDGAR® 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 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
  (2)  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.
  The
        undersigned acknowledges that:
  (1)
        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
  (2)
        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.
  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
        to
        be done by virtue of this Power of Attorney.
  
   This
        Power of Attorney shall remain in effect until revoked in writing by the
        undersigned.
  IN
        WITNESS WHEREOF, I have hereunto set my hand this 8 th day of
        April, 2005.
  
  
 /s/
        Patrick Siewert
 Patrick
        Siewert
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