<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company
</LEGEND>
<MULTIPLIER>1000000
       
                                                  
<PERIOD-TYPE>                                        3-Mos
<FISCAL-YEAR-END>                                    Dec-31-1997<F1>
<PERIOD-END>                                         Mar-31-1997
<CASH>                                                      1807
<SECURITIES>                                                 495
<RECEIVABLES>                                               2715<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1738
<CURRENT-ASSETS>                                            7790
<PP&E>                                                      6645
<DEPRECIATION>                                              2723
<TOTAL-ASSETS>                                             14860
<CURRENT-LIABILITIES>                                       5141
<BONDS>                                                      961
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                     108
<OTHER-SE>                                                  6653
<TOTAL-LIABILITY-AND-EQUITY>                               14860
<SALES>                                                     4045
<TOTAL-REVENUES>                                            4045
<CGS>                                                       1078
<TOTAL-COSTS>                                               1078
<OTHER-EXPENSES>                                             823
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            24
<INCOME-PRETAX>                                             1133
<INCOME-TAX>                                                 323
<INCOME-CONTINUING>                                          810
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                 810
<EPS-PRIMARY>                                                .81
<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.