EXHIBIT (23)

                          Independent Auditors' Consent


                             DELOITTE & TOUCHE LLP

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

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
--------------------------------------------------------

We consent to the incorporation by reference in the following documents of our
report dated August 6, 2004 incorporated by reference in the Annual Report on
Form 10-K of The Procter & Gamble Company for the year ended June 30, 2004.

      1.    Amendment No. 1 on Form S-8 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.    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.    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. 333-34606 on Form S-8 for The Procter &
            Gamble Future Shares Plan;

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

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

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

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

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

      22.   Registration Statement No. 333-100561 on Form S-8 for The Procter &
            Gamble (U.K.) 1-4-1 Plan;

      23.   Registration Statement No. 333-108753 on Form S-8 for The Procter &
            Gamble Profit Sharing Trust and Employee Stock Ownership Plan;

      24.   Registration Statement No. 333-108991 on Form S-8 for The Procter &
            Gamble 1992 Stock Plan (Belgian Version);

      25.   Registration Statement No. 333-108992 on Form S-8 for Savings and
            Thrift Plan (Saudi Arabia);

      26.   Registration Statement No. 333-108993 on Form S-8 for Employee Stock
            Purchase Plan (Japan);

      27.   Registration Statement No. 333-108994 on Form S-8 for Procter &
            Gamble Ireland Employees Share Plan;



      28.   Registration Statement No. 333-108995 on Form S-8 for Group Profit
            Sharing, Incentive, and Employer Contribution Plan (France);

      29.   Registration Statement No. 333-108997 on Form S-8 for The Procter &
            Gamble International Stock Ownership Plan;

      30.   Registration Statement No. 333-108998 on Form S-8 for The Procter &
            Gamble 1993 Non-Employee Directors' Stock Plan;

      31.   Registration Statement No. 333-108999 on Form S-8 for The Procter &
            Gamble 1992 Stock Plan;

      32.   Registration Statement No. 333-111304 on Form S-8 for The Procter &
            Gamble 2003 Non-Employee Directors' Stock Plan;

      33.   Registration Statement No. 333-111305 on Form S-8 for The Procter &
            Gamble U.K. Share Investment Scheme; and

      34.   Amendment No. 1 to Registration Statement No. 333-113515 on Form S-3
            for The Procter & Gamble Company Debt Securities and Warrants.


DELOITTE & TOUCHE LLP
---------------------
Deloitte & Touche LLP


September 7, 2004