Exhibit (23)
                           ----------------
                   Consent of Deloitte & Touche LLP


                         DELOITTE & TOUCHE LLP

                                               250 East Fifth Street
                                               Post Office Box 5340
                                               Cincinnati, Ohio 45201-5340
                                               Telephone: (513) 784-7100


CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
- - ---------------------------------------------------

We consent to the incorporation by reference in the following documents of
our reports dated August 10, 1994 (expressing an unqualified opinion and
including an explanatory paragraph regarding the changes in accounting for
other post retirement benefits and income taxes effective July 1, 1992),
appearing in and incorporated by reference in this Annual Report on Form 
10-K of The Procter & Gamble Company for the year ended June 30, 1994.

1.   Amendment No. 2, Post-Effective Amendment No. 2 to Registration
     Statement No. 33-26514 on Form S-8 for The Procter & Gamble 1983 Stock
     Plan;

2.   Amendment No. 1 on Form S-8 to 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;

3.   Amendment No. 1, Post-Effective Amendment No. 1 to Registration
     Statement No. 33-32111 on Form S-3 for The Procter & Gamble Stock
     Investment Program;

4.   Amendment No. 1, Post-Effective Amendment No. 1 to Registration
     Statement No. 33-48835 for The Procter & Gamble Company Debt Securities
     and Warrants;

5.   Amendment No. 1, Post-Effective Amendment No. 1 to Registration
     Statement No. 33-49289 on Form S-8 for The Procter & Gamble 1992 Stock
     Plan;

6.   Registration Statement No. 33-47656 on Form S-8 for The Procter & Gamble
     International Stock
     Ownership Plan;

7.   Registration Statement No. 33-49081 on Form S-8 for The Procter & Gamble
     Profit Sharing Trust and Employee Stock Ownership Plan;

8.   Registration Statement No. 33-49111 on Form S-3 for The Procter & Gamble
     Stock Investment Program;

9.   Registration Statement No. 33-50273 on Form S-8 for The Procter & Gamble
     Commercial Company Employees' Savings Plan; and

10.  Registration Statement No. 33-51469 on Form S-8 for The Procter & Gamble
     1993 non-employee Directors' Stock Plan.

DELOITTE & TOUCHE LLP
September 14, 1994