Deloitte &
Touche LLP
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250 East Fifth Street Telephone: (513) 784-7100
P.O. Box 5340
Cincinnati, Ohio 45201-5340
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in Registration Statement No.
333-14389 of The Procter & Gamble Company on Form S-8 of our report dated
April 26, 2000 appearing in this Annual Report on Form 11-K of The Procter
& Gamble Pharmaceuticals Savings Plan for the year ended December 31, 1999.
/s/DELOITTE & TOUCHE LLP
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DELOITTE & TOUCHE LLP
Cincinnati, Ohio
June 21, 2000
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Deloitte Touche
Tohmatsu
International
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