<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company
</LEGEND>
<MULTIPLIER>1000000
       
                                                    
<PERIOD-TYPE>                                           3-MOS
<FISCAL-YEAR-END>                                    Dec-31-1996
<PERIOD-END>                                         Mar-31-1996<F1>
<CASH>                                                      1305
<SECURITIES>                                                 501
<RECEIVABLES>                                               2386<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1484
<CURRENT-ASSETS>                                            6762
<PP&E>                                                      6341
<DEPRECIATION>                                              2576
<TOTAL-ASSETS>                                             13824
<CURRENT-LIABILITIES>                                       4760
<BONDS>                                                      626
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                      54
<OTHER-SE>                                                  5882
<TOTAL-LIABILITY-AND-EQUITY>                               13824
<SALES>                                                    3,669
<TOTAL-REVENUES>                                           3,669
<CGS>                                                        935
<TOTAL-COSTS>                                                935
<OTHER-EXPENSES>                                             729
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            24
<INCOME-PRETAX>                                            1,022
<INCOME-TAX>                                                 296
<INCOME-CONTINUING>                                          726
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                 726
<EPS-PRIMARY>                                               1.44
<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.