<ARTICLE>                                                 5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb
</LEGEND>
<MULTIPLIER>                                        1000000
       
                                              
<PERIOD-TYPE>                                    YEAR
<FISCAL-YEAR-END>                               Dec-31-1994
<PERIOD-END>                                    Dec-31-1994<F1>
<CASH>                                                1,642
<SECURITIES>                                            781
<RECEIVABLES>                                         2,120
<ALLOWANCES>                                             77
<INVENTORY>                                           1,397
<CURRENT-ASSETS>                                      6,710
<PP&E>                                                5,836
<DEPRECIATION>                                        2,170
<TOTAL-ASSETS>                                       12,910
<CURRENT-LIABILITIES>                                 4,274
<BONDS>                                                 644
<PREFERRED-MANDATORY>                                     0
<PREFERRED>                                               0
<COMMON>                                                 54
<OTHER-SE>                                            5,650
<TOTAL-LIABILITY-AND-EQUITY>                         12,910
<SALES>                                              11,984
<TOTAL-REVENUES>                                     11,984
<CGS>                                                 3,122
<TOTAL-COSTS>                                         3,122
<OTHER-EXPENSES>                                      2,475
<LOSS-PROVISION>                                          0
<INTEREST-EXPENSE>                                       68
<INCOME-PRETAX>                                       2,555
<INCOME-TAX>                                            713
<INCOME-CONTINUING>                                   1,842
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                          1,842
<EPS-PRIMARY>                                          3.62
<EPS-DILUTED>                                          3.60
<FN>
<F1>  Items reported as "zero" are not applicable or are
      immaterial to the consolidated financial position of the
      Company.

         

                               E-7-1