Summary of PROCTER & GAMBLE CO

ITEM 7.01 REGULATION FD DISCLOSURE

As disclosed in its most recent Form 10-K for the year ended June 30, 2009, The Procter & Gamble Company (the "Company") announced changes to its segment reporting structure that were effective July 1, 2009. Also, as disclosed in a Form 8-K dated August 24, 2009, the Company announced an agreement for the sale of its global pharmaceuticals business to Warner Chilcott. This Form 8-K provides pro forma historical total company and segment results for the three months ended September 30, 2008 reflecting the change in the reporting structure of the Company and the presentation of the Company's pharmaceuticals business as discontinued operations. This information in no way revises or restates the Consolidated Statement of Earnings, Consolidated Balance Sheet, Consolidated Statement of Shareholder's Equity or Consolidated Statements of Cash Flows for the Company and consolidated subsidiaries for any period.

Fiscal Year 2010 Changes to Global Business Unit (GBU) Structure Effective July 1, 2009, the Company implemented a number of changes to the organization structure of the Beauty GBU, which resulted in changes to the components of its reportable segment structure. Female blades and razors were formerly included in the Grooming reportable segment and are now included in the Beauty reportable segment. Certain male-focused brands and businesses, such as Old Spice and Gillette personal care, moved from the Beauty reportable segment to the Grooming reportable segment. In addition, the Beauty GBU was renamed the Beauty and Grooming GBU.

Presentation of the Global Pharmaceuticals Business as Discontinued Operations Separately, on August 24, 2009, the Company announced an agreement for the sale of its global pharmaceuticals business to Warner Chilcott which will be completed at a later date. The pharmaceuticals business has historically been part of the Health Care reportable segment. In accordance with applicable accounting guidance for the disposal of long-lived assets, the results of the pharmaceuticals business will be presented as discontinued operations and, as such, will be excluded from continuing operations and from segment results.

The above changes will be reflected in the consolidated financial statements and segment reporting beginning in fiscal year 2010, starting with the Form 10-Q for the three months ended September 30, 2009. In advance of the Form 10-Q filing, this document provides pro forma consolidated earnings information and quarterly sales and profit information for the affected segments for the three months ended September 30, 2008.

                       CONSOLIDATED EARNINGS INFORMATION


                 THE PROCTER & GAMBLE COMPANY AND SUBSIDIARIES
                 (Amounts in Millions Except Per Share Amounts)
                       Consolidated Earnings Information

                                                           Three Months Ended
                                                           September 30, 2008
                                                            As
                                                         Reported     Pro forma
NET SALES                                                $  21,582     $  20,983
 COST OF PRODUCTS SOLD                                      10,620     10,558
GROSS MARGIN                                                10,962     10,425
 SELLING, GENERAL & ADMINISTRATIVE EXPENSE                   6,393      6,039
OPERATING INCOME                                             4,569      4,386
 TOTAL INTEREST EXPENSE                                       339        339
 OTHER NON-OPERATING INCOME, NET                              336        280
EARNINGS FROM CONTINUING OPERATIONS BEFORE INCOME TAXES      4,566      4,327
 INCOME TAXES                                                1,291      1,212

NET EARNINGS FROM CONTINUING OPERATIONS                      3,275      3,115

NET EARNINGS FROM DISCONTINUED OPERATIONS                      73        233

NET EARNINGS                                                 3,348      3,348

EFFECTIVE TAX RATE FROM CONTINUING OPERATIONS               28.3 %     28.0 %


PER COMMON SHARE:
 BASIC NET EARNINGS - CONTINUING OPERATIONS              $    1.07    $    1.02
 BASIC NET EARNINGS - DISCONTINUED OPERATIONS            $    0.03    $    0.08
 BASIC NET EARNINGS                                      $    1.10    $    1.10

 DILUTED NET EARNINGS - CONTINUING OPERATIONS            $    1.01    $    0.96
 DILUTED NET EARNINGS - DISCONTINUED OPERATIONS          $    0.02    $    0.07
 DILUTED NET EARNINGS                                    $    1.03    $    1.03

 DIVIDENDS                                               $    0.40    $    0.40
AVERAGE DILUTED SHARES OUTSTANDING                         3,239.5      3,239.5

                         SEGMENT REPORTING INFORMATION

                                         Three Months Ended September 30, 2008
                                 As Reported                                Pro forma
                              Earnings From   Net Earnings               Earnings From   Net Earnings
                               Continuing         From                    Continuing         From
                     Net    Operations Before  Continuing       Net    Operations Before  Continuing
                    Sales     Income Taxes     Operations      Sales     Income Taxes     Operations

Beauty and
Grooming GBU
Beauty               $5,129  $     983          $   753         $5,181   $    1,018       $   788
Grooming            2,142          645            478          2,090          610            443

Health and
Well-Being GBU
Health Care         3,701          990            657          3,101          757            503
Snacks and Pet
Care                 807           90              55           807           90              55

Household Care GBU
Fabric Care and
Home Care           6,483         1,261           826          6,483         1,261           826
Baby Care and
Family Care         3,772          807            514          3,772          807            514

Total Business
Segments            22,034        4,776          3,283        21,434         4,543          3,129
Corporate           (452)         (210)           (8)          (451)         (216)           (14)
Total Company      $21,582  $     4,566       $   3,275      $20,983   $     4,327       $    3,115

This 8-K is furnished pursuant to Item 7.01 "Regulation FD Disclosure".