<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