<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE MONTHS ENDED
SEPTEMBER 30, 1994 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000080424
<NAME> THE PROCTER & GAMBLE COMPANY
<MULTIPLIER> 1,000,000
<CURRENCY> U.S. DOLLARS
       
                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-START>                             JUL-01-1994
<PERIOD-END>                               SEP-30-1994
<EXCHANGE-RATE>                                      1
<CASH>                                           2,429
<SECURITIES>                                       146
<RECEIVABLES>                                    3,590
<ALLOWANCES>                                         0
<INVENTORY>                                      3,058
<CURRENT-ASSETS>                                10,815
<PP&E>                                          16,408
<DEPRECIATION>                                   6,194
<TOTAL-ASSETS>                                  27,132
<CURRENT-LIABILITIES>                            8,777
<BONDS>                                          5,080
<COMMON>                                           685
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,932
<OTHER-SE>                                       6,848
<TOTAL-LIABILITY-AND-EQUITY>                    27,132
<SALES>                                          8,161
<TOTAL-REVENUES>                                 8,161
<CGS>                                            4,596
<TOTAL-COSTS>                                    2,311
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 119
<INCOME-PRETAX>                                  1,236
<INCOME-TAX>                                       444
<INCOME-CONTINUING>                                792
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       792
<EPS-PRIMARY>                                     1.12
<EPS-DILUTED>                                     1.05