<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>x23pgcom.txt
<DESCRIPTION>CONSENT OF D&T EXHIBIT 23
<TEXT>

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, 2001 appearing in this Annual Report on Form 11-K of The Procter & Gamble
Commercial Company Employees' Savings Plan for the year ended December 31, 2000.

/s/DELOITTE & TOUCHE LLP
------------------------
DELOITTE & TOUCHE LLP
San Juan, Puerto Rico
June 25, 2001


</TEXT>
</DOCUMENT>
