

Deloitte &
 Touche LLP
-----------         ----------------------------------------------------------
                    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 
appearing in the Annual Report on Form 11-K of the Procter & Gamble 
Pharmaceuticals 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





















-----------------
Deloitte Touche
Tohmatsu
International
-----------------
