
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS
ENDED DECEMBER 31, 1994 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000080424
<NAME> THE PROCTER & GAMBLE COMPANY
<MULTIPLIER> 1,000,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-START>                             JUL-01-1994
<PERIOD-END>                               DEC-31-1994
<EXCHANGE-RATE>                                      1
<CASH>                                           2,184
<SECURITIES>                                       177
<RECEIVABLES>                                    3,743
<ALLOWANCES>                                         0
<INVENTORY>                                      3,116
<CURRENT-ASSETS>                                10,906
<PP&E>                                          16,645
<DEPRECIATION>                                   6,227
<TOTAL-ASSETS>                                  27,337
<CURRENT-LIABILITIES>                            8,805
<BONDS>                                          5,061
<COMMON>                                           686
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,926
<OTHER-SE>                                       7,193
<TOTAL-LIABILITY-AND-EQUITY>                    27,337
<SALES>                                         16,628
<TOTAL-REVENUES>                                16,628
<CGS>                                            9,428
<TOTAL-COSTS>                                    4,756
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 244
<INCOME-PRETAX>                                  2,395
<INCOME-TAX>                                       853
<INCOME-CONTINUING>                              1,542
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,542
<EPS-PRIMARY>                                     2.18
<EPS-DILUTED>                                     2.04
        

</TABLE>
