<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX
MONTHS ENDED DECEMBER 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>                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1996
<PERIOD-START>                             JUL-01-1995
<PERIOD-END>                               DEC-31-1995
<EXCHANGE-RATE>                                      1
<CASH>                                           1,668
<SECURITIES>                                       448
<RECEIVABLES>                                    3,899
<ALLOWANCES>                                         0
<INVENTORY>                                      3,545
<CURRENT-ASSETS>                                11,443
<PP&E>                                          17,913
<DEPRECIATION>                                   6,953
<TOTAL-ASSETS>                                  28,215
<CURRENT-LIABILITIES>                            8,278
<BONDS>                                          4,978
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,901
<COMMON>                                           686
<OTHER-SE>                                       8,797
<TOTAL-LIABILITY-AND-EQUITY>                    28,215
<SALES>                                         18,117
<TOTAL-REVENUES>                                18,117
<CGS>                                           10,476
<TOTAL-COSTS>                                    4,854
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 246
<INCOME-PRETAX>                                  2,655
<INCOME-TAX>                                       923
<INCOME-CONTINUING>                              1,732
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,732
<EPS-PRIMARY>                                     2.45
<EPS-DILUTED>                                     2.29