<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>3
<FILENAME>jespex23.txt
<TEXT>
                                   EXHIBIT 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statement No
333-47132 of The Procter & Gamble Company on Form S-8 of our report dated
September 7, 2001, appearing in this Annual Report on Form 11-K of the Japan
Employee Savings Plan (the "Plan") for the plan year ended June 30, 2001.



/s/DELOITTE TOUCHE TOHMATSU
-------------------------------
Osaka, Japan
September 28, 2001




</TEXT>
</DOCUMENT>
