Exhibit 23
                                                           ------------


                   CONSENT OF INDEPENDENT ACCOUNTANTS
 ---------------------------------------------------------------------






We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (Nos. 33-30856, 33-38411, 33-38587,  33-44788,
333-47403,   33-52691,   33-58187  and   333-02873),   Post-Effective
Amendment  No. 2 on Form S-8 (No. 33-30756-02) to Form S-4 (No.  333-
09519),  Form  S-3  (Nos. 33-33682 and 333-49227)  and  Pre-Effective
Amendment  No.  1 on Form S-3 (No. 33-62496) of Bristol-Myers  Squibb
Company  of  our  report  dated January  24,  2000  relating  to  the
financial  statements  and  the financial statement  schedule,  which
appears in this Form 10-K.


/s/ PricewaterhouseCoopers LLP
- --------------------------------------------


PRICEWATERHOUSECOOPERS LLP
New York, New York
March 30, 2000

                                E-4-1