<DOCUMENT>
<TYPE>EX-23
<SEQUENCE>2
<FILENAME>x2306.txt
<DESCRIPTION>11-K - ISOP 2006 - EXHIBIT 23
<TEXT>

                                                                    Exhibit 23.1




CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM


We consent to the incorporation by reference in Registration Statement Nos.
333-108997, 333-44034, and 33-47656 on Form S-8 of our report dated September
27, 2006, appearing in this Annual Report on Form 11-K of the Procter & Gamble
International Stock Ownership Plan for the year ended June 30, 2006.



/S/ DELOITTE & TOUCHE LLP
Cincinnati, Ohio

September 27, 2006

</TEXT>
</DOCUMENT>
