Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement No. 333-14381 of The Procter & Gamble Company on Form S-8 of our report dated December 1, 2009, appearing in this Annual Report on Form 11-K of The Profit Sharing Retirement Plan of The Procter & Gamble Commercial Company for the year ended June 30, 2009.

/s/ Deloitte & Touche LLP

Cincinnati, Ohio

December 15, 2009