INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in Registration Statement No.
333-47136 of The Procter & Gamble Company on Form S-8 of our report dated 30
September 2002, appearing in this Annual Report on Form 11-K of the Procter &
Gamble Limited Matched Savings Share Purchase Plan for the year ended 30 June
2002.



/S/ DELOITTE & TOUCHE
--------------------------
DELOITTE & TOUCHE
Newcastle, United Kingdom

30 September 2002