Exhibit 10-6 - 10-Q JAS 2006


    

      THE
        GILLETTE COMPANY SENIOR EXECUTIVE

      FINANCIAL
        PLANNING PROGRAM

      REVISED
        OCTOBER 2004

      (with
        amendments adopted through August 21, 2006)

      
        	
                 

                Eligibility

              	 	
                 

                Chairman/CEO
                  of the Company and his/her direct reports who are generally treated
                  as
                  United States employees for employment and benefit
                  purposes.

              
	
                 

                Program
                  Benefit

              	 	
                 

                Reimbursement
                  by Company of financial counseling, estate planning, tax preparation,
                  retirement and other related financial planning services for the
                  participant and his/her spouse, domestic partner or dependent
                  children.

              
	
                 

                Available
                  Providers

              	 	
                 

                Any
                  qualified tax, financial, legal or similar firm selected by
                  participant.

              
	
                 

                Excluded
                  Services

              	 	
                 

                Brokerage
                  or other investment transaction fees; asset management fees; insurance
                  premiums; services for individuals other than participant, his/her
                  spouse
                  or domestic partner and dependent children.

              
	
                 

                Maximum
                  Benefit

              	 	
                 

                During
                  employment: Chairman/CEO - $25,000/other participants -

                $11,000
                  of reimbursements received in any calendar year.

                 

                Following
                  retirement under a Company-sponsored retirement plan: $6,000 of
                  reimbursements received in any calendar year, over the participant's
                  life.

                 

                Employees
                  who terminate under the terms of a Company Change of Control Severance
                  agreement will receive a lump sum payment of these amounts on or
                  about
                  January 1 annually. An employee who is considered “bridgeable” under the
                  terms of The Gillette Company’s Retirement Plan will be eligible to
                  receive the active amount until his or her earliest retirement
                  date.

              
	
                 

                Tax
                  Effects

              	 	
                 

                Program
                  benefits received by participant will be includable in compensation.
                  Company will provide tax gross-up for Federal and State income
                  taxes and
                  FICA Medicare tax.

              
	
                 

                Termination
                  of Participation

              	 	
                 

                Last
                  day of calendar year in which participant ceases to be an executive
                  officer of the Company, unless participant qualifies for retirement
                  benefits under this program.

              
	
                 

                Program
                  Amendment and Termination

              	 	
                 

                At
                  discretion of the Company, by action of the Compensation Committee
                  of the
                  Board of Directors, without requirement of advance
                  notice.

              
	
                 

                Effective
                  Date

              	 	
                 

                July
                  1, 2003 (for the Chairman/CEO of the Company and his/her direct
                  reports in
                  such positions on or after such
                  date).

              


      

      


                                          The
        Gillette
        Company

      


      By: /s/
        Edward E. Guillet_____________________

           
Senior
        Vice President - Human Resources

       

      [reflects
        amendments adopted through August 21, 2006]