<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENS FOR THE
NINE MONTHS ENDED MARCH 31, 1997 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-30-1997
<PERIOD-START>                             JUL-01-1996
<PERIOD-END>                               MAR-31-1997
<EXCHANGE-RATE>                                      1
<CASH>                                           2,421
<SECURITIES>                                       562
<RECEIVABLES>                                    2,728
<ALLOWANCES>                                         0
<INVENTORY>                                      3,088
<CURRENT-ASSETS>                                10,869
<PP&E>                                          18,377
<DEPRECIATION>                                   7,303
<TOTAL-ASSETS>                                  27,465
<CURRENT-LIABILITIES>                            7,624
<BONDS>                                          4,001
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,866
<COMMON>                                           679
<OTHER-SE>                                       9,807
<TOTAL-LIABILITY-AND-EQUITY>                    27,465
<SALES>                                         26,816
<TOTAL-REVENUES>                                26,816
<CGS>                                           14,988
<TOTAL-COSTS>                                    7,377
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 352
<INCOME-PRETAX>                                  4,253
<INCOME-TAX>                                     1,449
<INCOME-CONTINUING>                              2,804
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,804
<EPS-PRIMARY>                                     4.00
<EPS-DILUTED>                                     3.74