
                                   Exhibit 23

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 this Registration Statement of
The Procter & Gamble Company on Form S-8 of our reports dated August 8, 1996 and
September 30, 1996 incorporated by reference from the Annual Report on Form 10-K
of The Procter & Gamble Company for the year ended June 30, 1996 and in the
Annual Report on Form 11-K of the Giorgio Employee Savings Plan for the year
ended December 31, 1995, respectively. We also consent to the reference to us
under the heading "Experts" in this Registration Statement.


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

















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Deloitte Touche
Tohmatsu
International
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