<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE
FISCAL YEAR ENDED JUNE 30, 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>                   12-MOS
<FISCAL-YEAR-END>                          JUN-30-1997
<PERIOD-START>                             JUL-01-1996
<PERIOD-END>                               JUN-30-1997
<EXCHANGE-RATE>                                      1
<CASH>                                           2,350
<SECURITIES>                                       760
<RECEIVABLES>                                    2,738
<ALLOWANCES>                                         0
<INVENTORY>                                      3,087
<CURRENT-ASSETS>                                10,786
<PP&E>                                          18,625
<DEPRECIATION>                                   7,249
<TOTAL-ASSETS>                                  27,544
<CURRENT-LIABILITIES>                            7,798
<BONDS>                                          4,143
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,859
<COMMON>                                         1,351
<OTHER-SE>                                       8,836
<TOTAL-LIABILITY-AND-EQUITY>                    27,544
<SALES>                                         35,764
<TOTAL-REVENUES>                                35,764
<CGS>                                           20,316
<TOTAL-COSTS>                                    9,960
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 457
<INCOME-PRETAX>                                  5,249
<INCOME-TAX>                                     1,834
<INCOME-CONTINUING>                              3,415
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,415
<EPS-PRIMARY>                                     2.43
<EPS-DILUTED>                                     2.28