<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE FISCAL
YEAR ENDED JUNE 30, 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>                   12-MOS
<FISCAL-YEAR-END>                          JUN-30-1995
<PERIOD-START>                             JUL-01-1994
<PERIOD-END>                               JUN-30-1995
<EXCHANGE-RATE>                                      1
<CASH>                                           2,028
<SECURITIES>                                       150
<RECEIVABLES>                                    3,562
<ALLOWANCES>                                         0
<INVENTORY>                                      3,453
<CURRENT-ASSETS>                                10,842
<PP&E>                                          17,739
<DEPRECIATION>                                   6,713
<TOTAL-ASSETS>                                  28,125
<CURRENT-LIABILITIES>                            8,648
<BONDS>                                          5,161
<COMMON>                                           687
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,913
<OTHER-SE>                                       7,989
<TOTAL-LIABILITY-AND-EQUITY>                    28,125
<SALES>                                         33,434
<TOTAL-REVENUES>                                33,434
<CGS>                                           19,623
<TOTAL-COSTS>                                    9,632
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 488
<INCOME-PRETAX>                                  4,000
<INCOME-TAX>                                     1,355
<INCOME-CONTINUING>                              2,645
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,645
<EPS-PRIMARY>                                     3.71
<EPS-DILUTED>                                     3.48