SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

     PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported)                  April 30, 2004


                          THE PROCTER & GAMBLE COMPANY
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             (Exact name of registrant as specified in its charter)


    Ohio                          1-434                        31-0411980
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(State or other            (Commission File Number)           (IRS Employer
jurisdiction of                                               Identification
incorporation)                                                Number)


One Procter & Gamble Plaza, Cincinnati, Ohio                    45202
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(Address of principal executive offices)                      (Zip Code)


Registrant's telephone number, including area code   (513) 983-1100
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ITEM 12. RESULTS OF OPERATIONS AND FINANCIAL CONDITION

         On April 30, 2004, The Procter & Gamble Company (the "Company")
issued a news release with respect to earnings for the quarter ended March
31, 2004.  P&G is furnishing this 8-K pursuant to Item 12, "Results of
Operations and Financial Condition".

                                    SIGNATURE

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                       THE PROCTER & GAMBLE COMPANY


                                       /s/CHRIS B. WALTHER
                                       ------------------------------------
                                       Chris B. Walther, Assistant Secretary
                                       April 30, 2004

                                     Exhibit

99.  News Release by The Procter & Gamble Company dated April 30, 2004.