<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM THE COMPANY'S CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
FOR THE THREE MONTHS ENDED SEPTEMBER 30, 1999 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>                   3-MOS
<FISCAL-YEAR-END>                          JUN-30-2000
<PERIOD-START>                              JUL-1-1999
<PERIOD-END>                               SEP-30-1999
<EXCHANGE-RATE>                                      1
<CASH>                                           2,123
<SECURITIES>                                       348
<RECEIVABLES>                                    3,221
<ALLOWANCES>                                         0
<INVENTORY>                                      3,649
<CURRENT-ASSETS>                                11,826
<PP&E>                                          22,734
<DEPRECIATION>                                   9,455
<TOTAL-ASSETS>                                  35,234
<CURRENT-LIABILITIES>                           12,675
<BONDS>                                          7,212
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                      1,768
<COMMON>                                         1,316
<OTHER-SE>                                       9,268
<TOTAL-LIABILITY-AND-EQUITY>                    35,234
<SALES>                                          9,919
<TOTAL-REVENUES>                                 9,919
<CGS>                                            5,206
<TOTAL-COSTS>                                    2,866
<OTHER-EXPENSES>                                     0
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                 147
<INCOME-PRETAX>                                  1,745
<INCOME-TAX>                                       598
<INCOME-CONTINUING>                              1,147
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     1,147
<EPS-BASIC>                                     0.85
<EPS-DILUTED>                                     0.80