<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>4
<FILENAME>deal993.txt
<DESCRIPTION>SEGMENT PRO FORMA
<TEXT>
Exhibit 99-3:  PRO FORMA QUARTERLY GILLETTE COMPANY SEGMENT FINANCIAL RESULTS
               FOR THE 12 MONTHS ENDING JUNE 30, 2005

As disclosed in its Form 8-K filed on October 3, 2005, the Company completed its
acquisition of the Gillette Company on October 1, 2005. The Gillette Company has
historically operated in five operating business segments: Blades & Razors;
Duracell; Oral Care; Braun; and Personal Care. Gillette's Oral Care and Personal
Care segments will be subsumed within the Company's Health Care and Beauty Care
segments, respectively. Blades & Razors, Duracell and Braun, which will be
managed as a separate Global Business Unit (GBU) under the direction of a Vice
Chair, will be presented as two reportable segments in future filings. Blades &
Razors will constitute a separate reportable segment and the combined Duracell
and Braun businesses will constitute the second separate reportable segment.

The following pro forma is intended to provide investors more insight into the
historical results of these two reportable segments by presenting net sales and
earnings data for the segments by quarter for the year ended June 30, 2005. With
respect to the earnings data, the exhibit reconciles "Profit from Operations,"
the measure used by Gillette in its historical filings, to Earnings before
Income Taxes, the comparable measure used by the Company. The net sales and
earnings data for the two separate reportable segments will be utilized in the
Management Discussion and Analysis section of future filings as the base period
for discussing the performance of the respective segments. The exhibit also
reconciles net sales and earnings data from the separate reportable segments to
comparable totals for the Gillette Company. This reconciliation is presented for
informational purposes for this Form 8-K only and will not be utilized in future
filings.
<TABLE>
<CAPTION>

                                          THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
                          Fiscal Year 2005 -- Gillette Company Pro Forma Business Segment Information
                                                      (Amounts in Millions)

                                                    ------------------------------------------------------------  ----------------
                                                                        Three Months Ended,                          Year Ended
                                                    ------------------------------------------------------------  ----------------
                                                      September 30,   December 31,    March 31,      June 30,
     Blades & Razors                                      2004            2004           2005           2005        June 30, 2005
     ---------------                                  --------------  ------------    ---------      --------       -------------
<S>                                                      <C>             <C>            <C>            <C>            <C>
       Net Sales                                         $1,108          $1,085         $1,173         $1,214         $4,580

       Profit from Operations                               434             358            469            488          1,749
       Allocation of Gillette Corporate Expenses(1)         (10)            (10)           (16)           (12)           (48)
       Stock Option Expense(2)                              (15)            (11)           (16)           (17)           (59)
                                                         -------         -------        -------        -------        -------
       Earnings before Income Tax                           409             337            437            459          1,642

    Duracell/Braun
    --------------
       Net Sales                                            912           1,263            768            880          3,823

       Profit from Operations                               183             194             96            145            618
       Allocation of Gillette Corporate Expenses(1)          (8)            (12)           (11)           (10)           (41)
       Stock Option Expense(2)                              (12)            (15)           (10)           (10)           (47)
                                                         -------         -------        -------        -------        -------
       Earnings before Income Tax                           163             167             75            125            530

Gillette GBU
------------
  Net Sales                                               2,020           2,348          1,941          2,094          8,403

  Profit from Operations                                    617             552            565            633          2,367
  Allocation of Gillette Corporate Expenses(1)              (18)            (22)           (27)           (22)           (89)
  Stock Option Expense(2)                                   (27)            (26)           (26)           (27)          (106)
                                                         -------         -------        -------        -------        -------
  Earnings before Income Tax                                572             504            512            584          2,172




    Other & Non-Operating
    ---------------------
       Net Sales                                            671             760            669            676         2,776

       Profit from Operations                                72              58             75             88           293
       Allocation of Gillette Corporate Expenses(1)          18              22             27             22            89
       Stock Option Expense(2)                               (8)             (9)            (9)            (8)          (34)
       Net Interest Expense(3)                              (10)             (9)            (9)            (7)          (35)
       Other Non-Operating Charges(3)                        (9)            (18)            (6)           (21)          (54)
                                                         -------         -------        -------        -------        -------
       Earnings before Income Tax                            63              44             78             74           259

Total Gillette Company
----------------------
  Net Sales                                               2,691           3,108          2,610          2,770        11,179

  Profit from Operations                                    689             610            640            721         2,660
  Stock Option Expense(2)                                   (35)            (35)           (35)           (35)         (140)
  Net Interest Expense(3)                                   (10)             (9)            (9)            (7)          (35)
  Other Non-Operating Charges(3)                             (9)            (18)            (6)           (21)          (54)
                                                         -------         -------        -------        -------        -------
  Earnings before Income Tax                                635             548            590            658         2,431
</TABLE>


1.   Reclassification of expenses that are unallocated to segments under
     Gillette's management reporting but allocated to segments under P&G's
     management reporting.
2.   The effect of stock option expenses if Gillette had applied the
     fair-value-based method of SFAS 123 to record expense for stock options.
     Gillette employee stock options issued prior to June, 2005 were fully
     vested upon completion of the acquisition. Accordingly, stock option
     expense that will be reported for the Gillette segments under P&G will be
     based only on stock options granted beginning in June, 2005.
3.   Net Interest Expenses and Other Non-operating Charges are not allocated to
     segments under either Gillette's or P&G's management reporting.

</TEXT>
</DOCUMENT>
