-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000950130-96-001788.txt : 19960518
<SEC-HEADER>0000950130-96-001788.hdr.sgml : 19960518
ACCESSION NUMBER:		0000950130-96-001788
CONFORMED SUBMISSION TYPE:	S-3
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		19960515
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
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-03821
		FILM NUMBER:		96568124

	BUSINESS ADDRESS:	
		STREET 1:		ONE PROCTER & GAMBLE PLZ
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45202
		BUSINESS PHONE:		5139831100
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-3
<SEQUENCE>1
<FILENAME>000095013096001788-001-seq1-s-3.txt
<DESCRIPTION>REGISTRATION STATEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1
<SEQUENCE>2
<FILENAME>000095013096001788-002-seq2-ex-1.txt
<DESCRIPTION>FORM OF UNDERWRITING AGREEMENT
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>3
<FILENAME>000095013096001788-003-seq3-ex-5.txt
<DESCRIPTION>OPINION OF CHRIS B. WALTHER, ESQ
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.(1)(A)
<SEQUENCE>4
<FILENAME>000095013096001788-004-seq4-ex-23-1-a.txt
<DESCRIPTION>CONSENT OF DELOITTE & TOUCHE LLP
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-25
<SEQUENCE>5
<FILENAME>000095013096001788-005-seq5-ex-25.txt
<DESCRIPTION>FORM T-1
</DOCUMENT>
</SUBMISSION>