<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company
</LEGEND>
<MULTIPLIER>1000000
       
                                                  
<PERIOD-TYPE>                                           6-MOS
<FISCAL-YEAR-END>                                    Dec-31-1996
<PERIOD-END>                                         Jun-30-1996<F1>
<CASH>                                                     1,124
<SECURITIES>                                                 491
<RECEIVABLES>                                              2,468<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                1,555
<CURRENT-ASSETS>                                           6,729
<PP&E>                                                     6,422
<DEPRECIATION>                                             2,624
<TOTAL-ASSETS>                                            13,750
<CURRENT-LIABILITIES>                                      4,766
<BONDS>                                                      572
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                      54
<OTHER-SE>                                                 6,011
<TOTAL-LIABILITY-AND-EQUITY>                              13,750
<SALES>                                                    7,365
<TOTAL-REVENUES>                                           7,365
<CGS>                                                      1,896
<TOTAL-COSTS>                                              1,896
<OTHER-EXPENSES>                                           1,525
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            38
<INCOME-PRETAX>                                            1,945
<INCOME-TAX>                                                 564
<INCOME-CONTINUING>                                        1,381
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                               1,381
<EPS-PRIMARY>                                               2.75
<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.