EXHIBIT (23)
Consent of Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
250 East Fifth Street
Post Office Box 5340
Cincinnati, Ohio 45201-5340
Telephone: (513) 784-7100
CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in the following documents of our
report dated August 1, 2000, incorporated by reference in this Annual Report on
Form 10-K of The Procter & Gamble Company for the year ended June 30, 2000.
1. Amendment No. 2, Post-Effective Amendment No. 2 to Registration Statement
No. 33-26514 on Form S-8 For The Procter & Gamble 1983 Stock Plan;
2. Amendment No. 1 on Form S-8 to Registration Statement No. 33-31855 on Form
S-4 (now S-8) for the 1982 Noxell Employees' Stock Option Plan and the 1984
Noxell Employees' Stock Option Plan;
3. Amendment No. 1, Post Effective Amendment No. 1 to Registration Statement
No. 33-49289 on Form S-8 for The Procter & Gamble 1992 Stock Plan;
4. Registration Statement No. 33-47656 on Form S-8 for The Procter & Gamble
International Stock Ownership Plan;
5. Registration Statement No. 33-50273 on Form S-8 for The Procter & Gamble
Commercial Company Employees' Savings Plan;
6. Registration Statement No. 33-51469 on Form S-8 for The Procter & Gamble
1993 Non-Employee Directors' Stock Plan;
7. Registration Statement No. 333-05715 on Form S-8 for The Procter & Gamble
Profit Sharing Trust and Employee Stock Ownership Plan;
8. Amendment No. 2, Post-Effective Amendment No. 2 to Registration Statement
No. 33-59257 on Form S-3 for The Procter & Gamble Shareholder Investment
Program;
9. Registration Statement No. 333-14381 on Form S-8 for Profit Sharing
Retirement Plan of The Procter & Gamble Commercial Company;
10. Registration Statement No. 333-14387 on Form S-8 for Giorgio Employee
Savings Plan;
11. Registration Statement No. 333-14389 on Form S-8 for Procter & Gamble
Pharmaceuticals Savings Plan;
12. Registration Statement No. 333-14391 on Form S-8 for Richardson-Vicks
Savings Plan;
13. Registration Statement No. 333-14397 on Form S-8 for Procter & Gamble
Subsidiaries Savings Plan;
14. Registration Statement No. 333-14395 on Form S-8 for Procter & Gamble
Subsidiaries Savings and Investment Plan;
15. Registration Statement No. 333-21783 on Form S-8 for The Procter & Gamble
1992 Stock Plan (Belgian Version);
16. Registration Statement No. 333-37905 on Form S-8 for The Procter & Gamble
Future Shares Plan;
17. Registration Statement No. 333-51213 on Form S-8 for Group Profit Sharing,
Incentive, and Employer Contribution Plan (France);
18. Registration Statement No. 333-51219 on Form S-8 for Procter & Gamble
Ireland Employees Share Ownership Plan;
19. Registration Statement No. 333-51221 on Form S-8 for Employee Stock
Purchase Plan (Japan);
20. Registration Statement No. 333-51223 on Form S-8 for Savings and Thrift
Plan (Saudi Arabia);
21. Registration Statement No. 333-51225 on Form S-8 for The Procter & Gamble
UK Matched Savings Share Purchase Plan;
22. Registration Statement No. 333-87133 on Form S-3 for The Procter & Gamble
Company Debt Securities and Warrants;
23. Registration Statement No. 333-34606 on Form S-8 for The Procter & Gamble
Future Shares Plan;
24. Registration Statement No. 333-40264 on Form S-8 for Savings and Thrift
Plan Saudi Arabia; and
25. Registration Statement No. 333-44034 on Form S-8 for The Procter & Gamble
International Stock Ownership Plan.
/s/DELOITTE & TOUCHE LLP
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Deloitte & Touche LLP
September 12, 2000
