Exhibit No. 15


 May 15, 2000



 Securities and Exchange Commission
 450 Fifth Street, N.W.
 Washington, D.C. 20549

 Commissioners:

 We  are  aware  that our report dated April  20,  2000  on  our
 review   of  interim  financial  information  of  Bristol-Myers
 Squibb  Company (the "Company") as of and for the period  ended
 March  31, 2000 and included in the Company's quarterly  report
 on  Form  10-Q  for the quarter then ended is  incorporated  by
 reference  in  its 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).

 Such  report  is  not a "report" or "part"  of  a  registration
 statement  prepared or certified by PricewaterhouseCoopers  LLP
 within  the meaning of Sections 7 and 11 of the Securities  Act
 of  1933  and  the  independent  accountants'  liability  under
 Section 11 does not extend to such report.


 Yours very truly,



 PricewaterhouseCoopers LLP
 New York, New York
















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