[P&G LOGO]
                                         September 24, 1996

Dear Shareholder:

On August 30, 1996 we sent you a notice and proxy statement
plus proxy card for the annual meeting of The Procter &
Gamble Company to be held on Tuesday, October 8, 1996.

As of this date your proxy card has not been received by the
First National Bank of Boston, the Company's proxy
tabulators for this year's meeting.  If you have in fact
already mailed your card, we thank you.  If not, we hope you
will do this now.

In case you have lost the original card and need a new one
to respond at this time, we enclose a duplicate together
with a return envelope addressed to The First National Bank
of Boston. Thank you for your attention to this matter.

                                   THE PROCTER & GAMBLE COMPANY