On May 7, 2009, Procter & Gamble International Funding SCA ("PGIF"), a wholly owned finance subsidiary of The Procter & Gamble Company (the "Company"), closed an underwritten public offering of $2,000,000,000 aggregate principal amount of Floating Rate Notes due 2010 under the Company's Registration Statement on Form S-3 (Registration No. 333-145938) (the "Registration Statement"), which are fully and unconditionally guaranteed by the Company. Legal opinions related to these notes and the guarantee are attached hereto as Exhibits (5)(a), (5)(b) and
(5)(c) and are incorporated herein by reference.

(d) The following exhibits are being filed with this Current Report on Form 8-K.

Exhibit
Number    Description
(5)(a)    Opinion of Susan S. Whaley, Esq., Associate
          General Counsel of the Company.

(5)(b)    Opinion of Arendt & Medernach, Luxembourg counsel
          for the Company and PGIF.

(5)(c)    Opinion of Fried, Frank, Harris, Shriver &
          Jacobson LLP, which is referred to in the opinion
          filed as Exhibit (5)(a).

(23)(a)   Consent of Susan S. Whaley, Esq. is contained in
          her opinion filed as Exhibit (5)(a).

(23)(b)   Consent of Arendt & Medernach is contained in
          their opinion filed as Exhibit (5)(b).