<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE
NINE MONTHS ENDED MARCH 31, 1995 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>                   9-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-START>                             JUL-01-1994
<PERIOD-END>                               MAR-31-1995
<EXCHANGE-RATE>                                      1
<CASH>                                           2,258
<SECURITIES>                                       109
<RECEIVABLES>                                    3,479
<ALLOWANCES>                                         0
<INVENTORY>                                      3,351
<CURRENT-ASSETS>                                11,095
<PP&E>                                          16,995
<DEPRECIATION>                                   6,387
<TOTAL-ASSETS>                                  27,799
<CURRENT-LIABILITIES>                            8,491
<BONDS>                                          5,157
<COMMON>                                           687
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,919
<OTHER-SE>                                       7,713
<TOTAL-LIABILITY-AND-EQUITY>                    27,799
<SALES>                                         24,940
<TOTAL-REVENUES>                                24,940
<CGS>                                           14,307
<TOTAL-COSTS>                                    7,132
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 368
<INCOME-PRETAX>                                  3,333
<INCOME-TAX>                                     1,160
<INCOME-CONTINUING>                              2,173
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,173
<EPS-PRIMARY>                                     3.06
<EPS-DILUTED>                                     2.85