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                                                              EXHIBIT (23)(1)(A)
 
                        CONSENT OF DELOITTE & TOUCHE LLP
                        (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-3 of our reports dated August 10,
1995 (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, 1995 and to the reference to us under the heading "Experts" in
the Prospectus which is part of such Registration Statement.
 
Deloitte & Touche LLP
 
/s/ Deloitte & Touche LLP
 
Cincinnati, Ohio
May 15, 1996
