Exhibit (23)
                                ----------------


                        Consent of Deloitte & Touche LLP



                              DELOITTE & TOUCHE LLP

                                                   250 East Fifth Street
                                                   Post Office Box 5340
                                                   Cincinnati, Ohio 45201-5340
                                                   Telephone: (513) 784-7100

CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
- ---------------------------------------------------

We consent to the incorporation by reference in the following documents of our
report dated July 31, 1997, incorporated by reference in this Annual Report on
Form 10-K of The Procter & Gamble Company for the year ended June 30, 1997.

1.  Amendment No. 2, Post-Effective Amendment No. 2 to Registration Statement
    No. 33-26514 on Form S-8 For The Procter & Gamble 1983 Stock Plan;

2.  Amendment No. 1 on Form S-8 to Registration Statement No. 33-31855 on Form
    S-4 (now S-8) for the 1982 Noxell Employees' Stock Option Plan and the 1984
    Noxell Employees' Stock Option Plan;

3.  Amendment No. 1, Post Effective Amendment No. 1 to Registration Statement
    No. 33-49289 on Form S-8 for The Procter & Gamble 1992 Stock Plan;

4.  Registration Statement No. 33-47656 on Form S-8 for The Procter & Gamble
    International Stock Ownership Plan;

5.  Registration Statement No. 33-49111 on Form S-3 for The Procter & Gamble
    Stock Investment Program;

6.  Registration Statement No. 33-50273 on Form S-8 for The Procter & Gamble
    Commercial Company Employees' Savings Plan;

7.  Registration Statement No. 33-51469 on Form S-8 for The Procter & Gamble
    1993 Non-Employee Directors' Stock Plan;

8.  Registration Statement No. 333-03821 on Form S-3 for The Procter & Gamble
    Company Debt Securities and Warrants;

9.  Registration Statement No. 333-05715 on Form S-8 for The Procter & Gamble
    Profit Sharing Trust and Employee Stock Ownership Plan;

10. Amendment No. 1, Post-Effective Amendment No. 1 to Registration Statement
    No. 33-59257 on Form S-3 for The Procter & Gamble Shareholder Investment
    Program;

11. Registration Statement No. 333-14381 on Form S-8 for Profit Sharing
    Retirement Plan of The Procter & Gamble Commercial Company;

12. Registration Statement No. 333-14387 on Form S-8 for Giorgio Employee
    Savings Plan;

13. Registration Statement No. 333-14389 on Form S-8 for Procter & Gamble
    Pharmaceuticals Savings Plan;

14. Registration Statement No. 333-14391 on Form S-8 for Richardson-Vicks
    Savings Plan;

15. Registration Statement No. 333-14397 on Form S-8 for Procter & Gamble
    Subsidiaries Savings Plan;

16. Registration Statement No. 333-14395 on Form S-8 for Procter & Gamble
    Subsidiaries Savings and Investment Plan;

17. Registration Statement No. 333-21783 on Form-8 for The Procter & Gamble 1992
    Stock Plan (Belgian Version); and

18. Registration Statement No. 333-30949 on Form S-3 for The Procter & Gamble
    Company Debt Securities and Warrants.



DELOITTE & TOUCHE LLP
September 9, 1997