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 29, 1999, incorporated by reference in this Annual Report on
Form 10-K of The Procter & Gamble Company for the year ended June 30, 1999.

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. 33-50273 on Form S-8 for The Procter & Gamble
     Commercial Company Employees' Savings Plan;

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

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

8.   Amendment No. 2, Post-Effective Amendment No. 2 to Registration Statement
     No. 33-59257 on Form S-3 for The Procter & Gamble Shareholder Investment
     Program;

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

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

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

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

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

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

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

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

17.  Registration Statement No. 333-37905 on Form S-8 for The Procter & Gamble
     Future Shares Plan;

18.  Registration Statement No. 333-51213 on Form S-8 for Group Profit Sharing,
     Incentive, and Employer Contribution Plan (France);

19.  Registration Statement No. 333-51219 on Form S-8 for Procter & Gamble
     Ireland Employees Share Ownership Plan;

20.  Registration Statement No. 333-51221 on Form S-8 for Employee Stock
     Purchase Plan (Japan);

21.  Registration Statement No. 333-51223 on Form S-8 for Savings and Thrift
     Plan (Saudi Arabia); and

22.  Registration Statement No. 333-51225 on Form S-8 for The Procter & Gamble
     UK Matched Savings Share Purchase Plan.


/s/DELOITTE & TOUCHE LLP
DELOITTE & TOUCHE LLP
September 15, 1999