

                                EXHIBIT 23






INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in Registration Statement No.
033-50273 of The Procter & Gamble Company on Form S-8 of our report dated May
31, 1996 appearing in this Annual Report on Form 11-K of The Procter & Gamble
Commercial Company Employees' Savings Plan for the year ended December 31, 1995.



/S/DELOITTE & TOUCHE LLP
- ----------------------
Deloitte & Touche LLP
San Juan, Puerto Rico


May 31, 1996




