<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
COMPANY'S CONSOLIDATED FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED MARCH 31,
1998 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-30-1998
<PERIOD-START>                              JUL-1-1997
<PERIOD-END>                               MAR-31-1998
<EXCHANGE-RATE>                                      1
<CASH>                                           1,464
<SECURITIES>                                       842
<RECEIVABLES>                                    2,758
<ALLOWANCES>                                         0
<INVENTORY>                                      3,470
<CURRENT-ASSETS>                                10,818
<PP&E>                                          19,816
<DEPRECIATION>                                   8,017
<TOTAL-ASSETS>                                  30,696
<CURRENT-LIABILITIES>                            9,128
<BONDS>                                          5,438
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,831
<COMMON>                                         1,341
<OTHER-SE>                                       9,214
<TOTAL-LIABILITY-AND-EQUITY>                    30,696
<SALES>                                         27,878
<TOTAL-REVENUES>                                27,878
<CGS>                                           15,758
<TOTAL-COSTS>                                    7,177
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 395
<INCOME-PRETAX>                                  4,695
<INCOME-TAX>                                     1,602
<INCOME-CONTINUING>                              3,093
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     3,093
<EPS-PRIMARY>                                     2.24
<EPS-DILUTED>                                     2.09