<ARTICLE> 5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb
</LEGEND>
<MULTIPLIER> 1000000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-2000<F1>
<PERIOD-END>                               MAR-31-2000
<CASH>                                            2468
<SECURITIES>                                       212
<RECEIVABLES>                                     3349<F2>
<ALLOWANCES>                                         0
<INVENTORY>                                       2046
<CURRENT-ASSETS>                                  9046
<PP&E>                                            7833
<DEPRECIATION>                                    3283
<TOTAL-ASSETS>                                   17036
<CURRENT-LIABILITIES>                             5317
<BONDS>                                           1333
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           219
<OTHER-SE>                                        8590
<TOTAL-LIABILITY-AND-EQUITY>                     17036
<SALES>                                           5260
<TOTAL-REVENUES>                                  5260
<CGS>                                             1379
<TOTAL-COSTS>                                     1379
<OTHER-EXPENSES>                                  1038
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  27
<INCOME-PRETAX>                                   1678
<INCOME-TAX>                                       457
<INCOME-CONTINUING>                               1221
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      1221
<EPS-BASIC>                                        .62
<EPS-DILUTED>                                      .61
<FN>
<F2>Receivables are reported net of allowances for doubtful accounts
<F1>Items reported as "zero" are not applicable or are immaterial to the
consolidated financial position of the company
</FN>