

Deloitte &
 Touche LLP
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                    250 East Fifth Street         Telephone: (513) 784-7100
                    P.O. Box 5340
                    Cincinnati, Ohio 45201-5340


INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in the Registration Statement
relating to 150,000 shares of Common Stock of The Procter & Gamble Company on
Form S-8 of our report dated September 30, appearing in this Annual Report on 
Form 11-K of the Giorgio Employee Plan for the year ended December 31, 1995.



/S/DELOITTE & TOUCHE LLP
Cincinnati, Ohio
October 11, 1996













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Deloitte Touche
Tohmatsu
International
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