<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.