<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>