EXHIBIT (23)
Independent Auditors' Consent
DELOITTE & TOUCHE LLP
250 East Fifth Street
Post Office Box 5340
Cincinnati, OH 45202
Telephone: 513-784-7100
INDEPENDENT AUDITORS' CONSENT
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We consent to the incorporation by reference in the following documents of our
report dated July 31, 2003 incorporated by reference in this Annual Report on
Form 10-K of The Procter & Gamble Company for the year ended June 30, 2003.
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. 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. 333-34606 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. 333-84232 on Form S-3 for The Procter &
Gamble Company Debt Securities and Warrants; and
23. Registration Statement No. 333-100561 on Form S-8 for The Procter &
Gamble (U.K.) 1-4-1 Plan.
DELOITTE & TOUCHE LLP
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Deloitte & Touche LLP
September 9, 2003