<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb for the period ended 9/30/95
</LEGEND>
<MULTIPLIER>1000000
       
                                                  
<PERIOD-TYPE>                                        9-Mos
<FISCAL-YEAR-END>                                    Dec-31-1995<F1>
<PERIOD-END>                                         Sep-30-1995
<CASH>                                                     1,674
<SECURITIES>                                                 510
<RECEIVABLES>                                              2,189 <F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                1,438
<CURRENT-ASSETS>                                           6,610
<PP&E>                                                     6,123
<DEPRECIATION>                                             2,333
<TOTAL-ASSETS>                                            13,382
<CURRENT-LIABILITIES>                                      4,211
<BONDS>                                                      632
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                      54
<OTHER-SE>                                                 6,263
<TOTAL-LIABILITY-AND-EQUITY>                              13,382
<SALES>                                                   10,159
<TOTAL-REVENUES>                                          10,159
<CGS>                                                      2,716
<TOTAL-COSTS>                                              2,716
<OTHER-EXPENSES>                                           4,691
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            69
<INCOME-PRETAX>                                            2,752
<INCOME-TAX>                                                 798
<INCOME-CONTINUING>                                        1,954
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                               1,954
<EPS-PRIMARY>                                               3.86
<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.