On August 28, 2009, The Procter & Gamble Company (the "Company") closed an underwritten public offering of $500,000,000 aggregate principal amount of 3.150% Notes due 2015 under the Company's Registration Statement on Form S-3 (Registration No. 333-145938) (the "Registration Statement"). Legal opinions related to these notes are attached hereto as Exhibits (5)(a) and (5)(c) and are incorporated herein by reference.

Also on August 28, 2009, Procter & Gamble International Funding SCA ("PGIF"), a wholly owned finance subsidiary of the Company, closed an underwritten public offering of $1,000,000,000 aggregate principal amount of 1.350% Notes due 2011 under 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 Jason P. Muncy, Esq., Senior 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 Jason P. Muncy, Esq. is contained in his
            opinion filed as Exhibit (5)(a).

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