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EXHIBIT 23
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in the Registration Statement
relating to 500,000 shares of common stock of The Procter & Gamble Company on
Form S-8 of our report dated September 22, 2000, appearing in this Annual Report
on Form 11-K of the Japan Employee Savings Plan (the "Plan") for the plan fiscal
year ended 30 June 2000.
/S/DELOITTE TOUCHE TOHMATSU
Osaka, Japan
September 22, 2000
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