EXHIBIT (23)


                          Independent Auditors' Consent

                              DELOITTE & TOUCHE LLP

                                                     250 East Fifth Street
                                                     Post Office Box 5340
                                                     Cincinnati, Ohio 45202
                                                     Telephone: (513) 784-7100

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in the following documents of our
report dated August 5, 2002, incorporated by reference in this Annual Report on
Form 10-K of The Procter & Gamble Company for the year ended June 30, 2002.

      1.    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;

      2.    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;

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

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

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

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

      7.    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;

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

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

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

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

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

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

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

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

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

      17.   Registration Statement No. 333-34606 on Form S-8 for The Procter &
            Gamble Future Shares Plan;

      18.   Registration Statement No. 333-40264 on Form S-8 for Savings and
            Thrift Plan Saudi Arabia;

      19.   Registration Statement No. 333-44034 on Form S-8 for The Procter &
            Gamble International Stock Ownership Plan;

      20.   Registration Statement No. 333-47132 on Form S-8 for Employee Stock
            Purchase Plan (Japan);

      21.   Registration Statement No. 333-47136 on Form S-8 for The Procter &
            Gamble UK Matched Savings Share Purchase Plan;

      22.   Amendment No. 1, Post-Effective Amendment No. 1 to Registration
            Statement No. 333-47136 on Form S-8 for The Procter & Gamble UK
            Matched Savings Share Purchase Plan;

      23.   Registration Statement No. 333-49764 on Form S-3 for The Procter &
            Gamble U.K. Share Investment Scheme;

      24.   Registration Statement No. 333-75030 on Form S-8 for The Procter &
            Gamble 2001 Stock and Incentive Compensation Plan; and

      25.   Registration Statement No. 333-84232 on Form S-3 for The Procter &
            Gamble Company Debt Securities and Warrants.


DELOITTE & TOUCHE LLP
September 10, 2002