<ARTICLE> 5 <LEGEND> Exhibit 27 for Bristol-Myers Squibb </LEGEND> <MULTIPLIER> 1000000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> Dec-31-1995 <PERIOD-END> Dec-31-1995<F1> <CASH> 1,645 <SECURITIES> 533 <RECEIVABLES> 2,456 <ALLOWANCES> 100 <INVENTORY> 1,451 <CURRENT-ASSETS> 7,018 <PP&E> 6,264 <DEPRECIATION> 2,504 <TOTAL-ASSETS> 13,929 <CURRENT-LIABILITIES> 4,806 <BONDS> 635 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 54 <OTHER-SE> 5,768 <TOTAL-LIABILITY-AND-EQUITY> 13,929 <SALES> 13,767 <TOTAL-REVENUES> 13,767 <CGS> 3,637 <TOTAL-COSTS> 3,637 <OTHER-EXPENSES> 2,845 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 97 <INCOME-PRETAX> 2,402 <INCOME-TAX> 590 <INCOME-CONTINUING> 1,812 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 1,812 <EPS-PRIMARY> 3.58 <EPS-DILUTED> 3.53 <FN> <F1> Items reported as "zero" are not applicable or are immaterial to the consolidated financial position of the Company. E-5-1