<ARTICLE>5 <LEGEND> Exhibit 27 for Bristol-Myers Squibb year ended 12/31/96 </LEGEND> <MULTIPLIER>1000000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> Dec-31-1996 <PERIOD-END> Dec-31-1996<F1> <CASH> 1,681 <SECURITIES> 504 <RECEIVABLES> 2,758 <ALLOWANCES> 107 <INVENTORY> 1,669 <CURRENT-ASSETS> 7,528 <PP&E> 6,646 <DEPRECIATION> 2,682 <TOTAL-ASSETS> 14,685 <CURRENT-LIABILITIES> 5,050 <BONDS> 966 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 108 <OTHER-SE> 6,462 <TOTAL-LIABILITY-AND-EQUITY> 14,685 <SALES> 15,065 <TOTAL-REVENUES> 15,065 <CGS> 3,965 <TOTAL-COSTS> 3,965 <OTHER-EXPENSES> 3,222 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 78 <INCOME-PRETAX> 4,013 <INCOME-TAX> 1,163 <INCOME-CONTINUING> 2,850 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 2,850 <EPS-PRIMARY> 2.84 <EPS-DILUTED> 2.79 <FN> <F1> Items reported as "zero" are not applicable or are immaterial to the consolidated financial position of the Company.