<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb
</LEGEND>
<MULTIPLIER>1000000
       
                                             
<PERIOD-TYPE>                                   6-MOS
<FISCAL-YEAR-END>                               Dec-31-1995
<PERIOD-END>                                    Jun-30-1995<F1>
<CASH>                                                1,719
<SECURITIES>                                            583
<RECEIVABLES>                                         2,234<F2>
<ALLOWANCES>                                              0
<INVENTORY>                                           1,472
<CURRENT-ASSETS>                                      6,890
<PP&E>                                                6,073
<DEPRECIATION>                                        2,329
<TOTAL-ASSETS>                                       13,579
<CURRENT-LIABILITIES>                                 4,399
<BONDS>                                                 679
<PREFERRED-MANDATORY>                                     0
<PREFERRED>                                               0
<COMMON>                                                 54
<OTHER-SE>                                            6,157
<TOTAL-LIABILITY-AND-EQUITY>                         13,579
<SALES>                                               6,746
<TOTAL-REVENUES>                                      6,746
<CGS>                                                 1,786
<TOTAL-COSTS>                                         1,786
<OTHER-EXPENSES>                                      1,359
<LOSS-PROVISION>                                          0
<INTEREST-EXPENSE>                                       45
<INCOME-PRETAX>                                       1,870
<INCOME-TAX>                                            530
<INCOME-CONTINUING>                                   1,264
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                          1,264
<EPS-PRIMARY>                                          2.49
<EPS-DILUTED>                                             0
<FN>
<F1>  Items reported as "zero" are not applicable or are immaterial to
      the consolidated financial position of the Company.
<F2>  Receivables are reported net of allowances for doubtful accounts.