
                               Exhibit 23(b)


                       INDEPENDENT AUDITORS' CONSENT
                       _____________________________


We consent to the incorporation by reference in this Registration Statement
of The Procter & Gamble Company on Form S-3 of our reports dated August 10,
1994 (expressing an unqualified opinion and including an explanatory
paragraph regarding the changes in accounting for other post retirement
benefits and income taxes effective July 1, 1992) appearing in and
incorporated by reference in the Annual Report on Form 10-K of The Procter
& Gamble Company for the year ended June 30, 1994 and to the reference to
us under the heading "Experts" in the Prospectus which is part of this
Registration Statement.


/S/DELOITTE & TOUCHE LLP
- -------------------
Deloitte & Touche LLP
Cincinnati, Ohio
May 9, 1995



