<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>ex232004.txt
<DESCRIPTION>EX-23 TO 11-K P&G SUB SVGS PLAN 2004
<TEXT>
EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No.
333-14397 of The Procter & Gamble Company on Form S-8 of our report dated June
22, 2005, appearing in this Annual Report on Form 11-K of The Procter & Gamble
Subsidiaries Savings Plan for the year ended December 31, 2004.


/s/DELOITTE & TOUCHE LLP
------------------------
DELOITTE & TOUCHE LLP
Cincinnati, OH
June 22, 2005

</TEXT>
</DOCUMENT>
