PROCTER & GAMBLE CO
S-8, EX-23.A, 2000-06-28
SOAP, DETERGENTS, CLEANG PREPARATIONS, PERFUMES, COSMETICS
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                                  Exhibit 23(a)


                          INDEPENDENT AUDITORS' CONSENT
                          -----------------------------


Deloitte &
 Touche LLP          -----------------------------------------------------------
-----------          250 East Fifth Street             Telephone: (513) 784-7100
                     P.O. Box 5340
                     Cincinnati, Ohio 45202-5340



INDEPENDENT AUDITORS' CONSENT


The Procter & Gamble Company:

We consent to the incorporation by reference in this Registration Statement of
The Procter & Gamble Company on Form S-8 of our report dated July 29, 1999
incorporated by reference in the Annual Report on Form 10-K of The Procter &
Gamble Company for the year ended June 30, 1999, and to the reference to us
under the heading "Experts" in the Registration Statement.



/S/DELOITTE & TOUCHE LLP
-------------------------
Deloitte & Touche LLP
Cincinnati, Ohio
June 26, 2000
















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Deloitte Touche
Tohmatsu
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