EX-11
 

EXHIBIT (11)
THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
Computation of Earnings Per Share
                 
    Three Months Ended  
    September 30  
Amounts in millions except per share amounts   2007     2006  
BASIC NET EARNINGS PER SHARE
               
Net earnings
  $ 3,079     $ 2,698  
Preferred dividends, net of tax benefit
    42       39  
 
           
Net earnings available to common shareholders
  $ 3,037     $ 2,659  
 
           
 
               
Basic weighted average common shares outstanding
    3,117.6       3,175.2  
 
           
 
               
Basic net earnings per common share
  $ 0.97     $ 0.84  
 
           
 
               
DILUTED NET EARNINGS PER SHARE
               
Diluted net earnings
  $ 3,079     $ 2,698  
 
           
 
               
Basic weighted average common shares outstanding
    3,117.6       3,175.2  
Add potential effect of:
               
Conversion of preferred shares
    146.2       151.5  
Exercise of stock options and other Unvested Equity awards
    90.4       86.6  
 
           
 
               
Diluted weighted average common shares outstanding
    3,354.2       3,413.3  
 
           
 
               
Diluted net earnings per common share
  $ 0.92     $ 0.79