EX-23 2 ex2304.txt ISOP 11-K 2004 -- EXHIBIT 23 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement Nos. 333-108997 and 333-44034 and 33-47656 of The Procter & Gamble Company on Form S-8 of our report dated September 22, 2004, appearing in this Annual Report on Form 11-K of the Procter & Gamble International Stock Ownership Plan for the year ended June 30, 2004. /S/ DELOITTE & TOUCHE LLP ------------------------- DELOITTE & TOUCHE LLP September 22, 2004 Cincinnati, Ohio