<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company
</LEGEND>
<MULTIPLIER>1000000
       
                                                    
<PERIOD-TYPE>                                           9-MOS
<FISCAL-YEAR-END>                                    Dec-31-1996
<PERIOD-END>                                         Sep-30-1996<F1>
<CASH>                                                      1368
<SECURITIES>                                                 520
<RECEIVABLES>                                               2451<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1544
<CURRENT-ASSETS>                                            6935
<PP&E>                                                      6563
<DEPRECIATION>                                              2686
<TOTAL-ASSETS>                                             14005
<CURRENT-LIABILITIES>                                       4815
<BONDS>                                                      626
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                      54
<OTHER-SE>                                                  6295
<TOTAL-LIABILITY-AND-EQUITY>                               14005
<SALES>                                                    11110
<TOTAL-REVENUES>                                           11110
<CGS>                                                       2899
<TOTAL-COSTS>                                               2899
<OTHER-EXPENSES>                                            2349
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            54
<INCOME-PRETAX>                                             3005
<INCOME-TAX>                                                 871
<INCOME-CONTINUING>                                         2134
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                2134
<EPS-PRIMARY>                                               4.25
<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.