P&G; was twice rejected by Richardson-Vicks.

In the formal document covering Procter & Gamble’s $1.24-billion tender offer for Richardson-Vicks, the Cincinnati-based consumer products company disclosed that the smaller company twice rejected offers to discuss a merger. Both times--in late July or early August and again on Sept. 9--Vicks Chief Executive John S. Scott said there were no plans to sell the company or any divisions. P&G; later was brought into negotiations by Vicks’ investment banker, Kidder, Peabody & Co. Richardson-Vicks accepted P&G;’s $69-a-share offer last week.