-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
Originator-Key-Asymmetric:
 MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq
 pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ==
MIC-Info: RSA-MD5,RSA,
 RaXjR8XFfCEI8Z3j1t/Kb6ypoD2DrImBkZCZUfEWhsFZMNAvydH87ApKFujY7afv
 6if+ZNbtq2EoLLbmBTfs9w==

<IMS-DOCUMENT>0000950109-95-000011.txt : 19950109
<IMS-HEADER>0000950109-95-000011.hdr.sgml : 19950109
ACCESSION NUMBER:		0000950109-95-000011
CONFORMED SUBMISSION TYPE:	S-3/A
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		19950105
SROS:			CSE
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PROCTER & GAMBLE CO
		CENTRAL INDEX KEY:			0000080424
		STANDARD INDUSTRIAL CLASSIFICATION:	SOAP, DETERGENT, CLEANING PREPARATIONS, PERFUMES, COSMETICS [2840]
		IRS NUMBER:				310411980
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		S-3/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	033-55471
		FILM NUMBER:		95500331

	BUSINESS ADDRESS:	
		STREET 1:		ONE PROCTER & GAMBLE PLZ
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5139831100
</IMS-HEADER>
<DOCUMENT>
<TYPE>S-3/A
<SEQUENCE>1
<FILENAME>000095010995000011-001-seq1-s-3-a.txt
<DESCRIPTION>AMENDMENT NO. 1 TO S-3
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>000095010995000011-002-seq2-ex-23.txt
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE
</DOCUMENT>
</SUBMISSION>