The Procter & Gamble Company (PG) 8-K Report of Independent Registered Public Accounting Firm

Exhibit 99-4

DELOITTE & TOUCHE LLP

250 East Fifth Street
Post Office Box 5340
Cincinnati, Ohio 45202
Telephone: (513) 784-7100

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following documents of our report dated August 6, 2004, except as to Notes 1 (New Pronouncements and Reclassifications), 4, and 12, which are as of October 21, 2004, relating to the consolidated financial statements of The Procter & Gamble Company and subsidiaries, appearing in this Current Report on Form 8-K of The Procter & Gamble Company for the year ended June 30, 2004.

1.	Amendment No. 1 on Form S-8 Registration Statement No. 33-31855 on Form S-4 (now S-8) for the 1982 Noxell Employees’ Stock Option Plan and the 1984 Noxell Employees’ Stock Option Plan;
2.	Post Effective Amendment No. 1 to Registration Statement No. 33-49289 on Form S-8 for The Procter & Gamble 1992 Stock Plan;
3.	Registration Statement No. 33-47656 on Form S-8 for The Procter & Gamble International Stock Ownership Plan;
4.	Registration Statement No. 33-50273 on Form S-8 for The Procter & Gamble Commercial Company Employees’ Savings Plan;
5.	Registration Statement No. 33-51469 on Form S-8 for The Procter & Gamble 1993 Non-Employee Directors’ Stock Plan;
6.	Registration Statement No. 333-05715 on Form S-8 for The Procter & Gamble Profit Sharing Trust and Employee Stock Ownership Plan;
7.	Post Effective Amendment No. 2 to Registration Statement No. 33-59257 on Form S-3 for The Procter & Gamble Shareholder Investment Program;
8.	Registration Statement No. 333-14381 on Form S-8 for Profit Sharing Retirement Plan of The Procter & Gamble Commercial Company;
9.	Registration Statement No. 333-14397 on Form S-8 for Procter & Gamble Subsidiaries Savings Plan;
10.	Registration Statement No. 333-21783 on Form S-8 for The Procter & Gamble 1992 Stock Plan (Belgian Version);

11.	Registration Statement No. 333-37905 on Form S-8 for The Procter & Gamble Future Shares Plan;
12.	Registration Statement No. 333-51213 on Form S-8 for Group Profit Sharing, Incentive, and Employer Contribution Plan (France);
13.	Registration Statement No. 333-51219 on Form S-8 for Procter & Gamble Ireland Employees Share Ownership Plan;
14.	Registration Statement No. 333-51221 on Form S-8 for Employee Stock Purchase Plan (Japan);
15.	Registration Statement No. 333-51223 on Form S-8 for Savings and Thrift Plan (Saudi Arabia);
16.	Registration Statement No. 333-34606 on Form S-8 for The Procter & Gamble Future Shares Plan;
17.	Registration Statement No. 333-40264 on Form S-8 for Savings and Thrift Plan Saudi Arabia;
18.	Registration Statement No. 333-44034 on Form S-8 for The Procter & Gamble International Stock Ownership Plan;
19.	Registration Statement No. 333-47132 on Form S-8 for Employee Stock Purchase Plan (Japan);
20.	Registration Statement No. 333-49764 on Form S-3 for The Procter & Gamble U.K. Share Investment Scheme;
21.	Registration Statement No. 333-75030 on Form S-8 for The Procter & Gamble 2001 Stock and Incentive Compensation Plan;
22.	Registration Statement No. 333-100561 on Form S-8 for The Procter & Gamble (U.K.) 1-4-1 Plan;
23.	Registration Statement No. 333-108753 on Form S-8 for The Procter & Gamble Profit Sharing Trust and Employee Stock Ownership Plan;
24.	Registration Statement No. 333-108991 on Form S-8 for The Procter & Gamble 1992 Stock Plan (Belgian Version);
25.	Registration Statement No. 333-108992 on Form S-8 for Savings and Thrift Plan (Saudi Arabia);
26.	Registration Statement No. 333-108993 on Form S-8 for Employee Stock Purchase Plan (Japan);

27.	Registration Statement No. 333-108994 on Form S-8 for Procter & Gamble Ireland Employees Share Plan;
28.	Registration Statement No. 333-108995 on Form S-8 for Group Profit Sharing, Incentive, and Employer Contribution Plan (France);
29.	Registration Statement No. 333-108997 on Form S-8 for The Procter & Gamble International Stock Ownership Plan;
30.	Registration Statement No. 333-108998 on Form S-8 for The Procter & Gamble 1993 Non-Employee Directors’ Stock Plan;
31.	Registration Statement No. 333-108999 on Form S-8 for The Procter & Gamble 1992 Stock Plan;
32.	Registration Statement No. 333-111304 on Form S-8 for The Procter & Gamble 2003 Non-Employee Directors’ Stock Plan;
33.	Registration Statement No. 333-111305 on Form S-8 for The Procter & Gamble U.K. Share Investment Scheme; and,
34.	Amendment No. 1 to Registration Statement No. 333-113515 on Form S-3 for The Procter & Gamble Company Debt Securities and Warrants.

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP

March 14, 2005