<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>jas04cvr.txt
<DESCRIPTION>8-K - EARNINGS RELEASE - JAS 2004
<TEXT>
                       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)                October 27, 2004


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


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

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

Registrant's telephone number, including area code   (513) 983-1100
                                                     --------------

ITEM 2.02  RESULTS OF OPERATIONS AND FINANCIAL CONDITION

     On October 27, 2004, The Procter & Gamble Company (the "Company") issued a
press release with respect to earnings for the quarter ended September 30, 2004.
The Company is furnishing this 8-K pursuant to Item 2.02, "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/ JAMES J. JOHNSON
                                       -------------------------------------
                                       James J. Johnson, Chief Legal Officer
                                       and Secretary
                                       October 27, 2004


                                    EXHIBITS

99.     News Release by The Procter & Gamble Company dated October 27, 2004.

</TEXT>
</DOCUMENT>