Procter & Gamble

Beginning January 1, 2001, if a shareholder is a citizen of a country other than the U.S., you are required to complete one of the following forms:

• Form W-8 BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
• Form W-8 ECI: Certificate of Foreign Person’s Claim for Exemption From Withholding on Income Effectively Connected With the Conduct of a Trade or Business in the United States
• Form W-8 EXP: Certificate of Foreign Government of Other Foreign Organization for United States Tax Withholding
• Form W-8 IMY: Certificate of Foreign Intermediary, Foreign Partnership, or Certain U.S. Branches for United States Tax Withholding

Failure to complete and return the appropriate Form W-8 will lead to withholding of 30% or 31% of your dividend payment. Upon receipt of the completed, appropriate Form W-8, you may be able to claim a reduced rate of withholding as a resident of a foreign country with which the United States has an income tax treaty.

New non-U.S. shareholders will be mailed a Form W-8 BEN when your account is opened. If you do not have a W-8 on file, or you require a form other than the W-8 BEN, you can download, complete and return one of the attached Form W-8s. Mail the completed form to:

Procter & Gamble
Shareholder Services
P.O. Box 5572
Cincinnati, OH 45201-5572

The Company is required to furnish an Information Return each year to the IRS reporting each shareholder’s:

• Name
• The amount of dividends paid and taxes withheld
• The proceeds of any sales and the taxes withheld

This same information will be furnished to non-U.S. shareholders on Form 1042-S, prior to January 31, and should be retained.