Exhibit 24
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned, being trustee
of the Procter & Gamble International Stock Ownership Plan, a Procter & Gamble
Company employee benefit plan (the "ISOP"), hereby constitutes and appoints
Terry L. Overbey, his or her true and lawful attorney-in-fact, agent and
authorized United States representative, with full power of substitution and
resubstitution, for him in his name, place and stead in any and all capacities,
to sign one or more Registration Statements under the Securities Act of 1933, as
amended, on Form S-8 or such other form as such attorney-in-fact, may deem
necessary or desirable, any amendments thereto, and all post-effective
amendments and supplements to such registration statement, for the registration
of securities in connection with the ISOP, in such forms as he may approve, and
to file the same with all exhibits thereto and other documents in connection
therewith with the Securities and Exchange Commission, granting unto said
attorney-in-fact, agent and authorized United States representative full power
and authority to do and perform each and every act and thing requisite and
necessary to be done to the end that such Registration Statement or Registration
Statements shall comply with the Securities Act of 1933, as amended, and the
applicable Rules and Regulations adopted or issued pursuant thereto, as fully
and to all intents and purposes as he might or could be in person, hereby
ratifying and confirming all that said attorney-in-fact, agent and authorized
United States representative or his substitute or resubstitute, may lawfully do
or cause to be done by virtue hereof.
IN WITNESS WHEREOF, each of the undersigned has hereunto set his hand in
the City of Luxembourg, Luxembourg on this 17th day of August, 2000.
By: BANQUE INTERNATIONALE A LUXEMBOURG, TRUSTEE
By: /s/PHILIPPE MEYERS
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Philippe Meyers
Trustee
Procter & Gamble International Stock Ownership Plan
By: /s/PHILIPPE GILTAIRE
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Philippe Giltaire
Trustee
Procter & Gamble International Stock Ownership Plan
