<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company
</LEGEND>
<MULTIPLIER>1000000
       
                                                  
<PERIOD-TYPE>                                        6-Mos
<FISCAL-YEAR-END>                                    Dec-31-1997<F1>
<PERIOD-END>                                         Jun-30-1997
<CASH>                                                      1493
<SECURITIES>                                                 382
<RECEIVABLES>                                               2775<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1808
<CURRENT-ASSETS>                                            7540
<PP&E>                                                      6783
<DEPRECIATION>                                              2808
<TOTAL-ASSETS>                                             14524
<CURRENT-LIABILITIES>                                       4865
<BONDS>                                                      971
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                     108
<OTHER-SE>                                                  6709
<TOTAL-LIABILITY-AND-EQUITY>                               14524
<SALES>                                                     8109
<TOTAL-REVENUES>                                            8109
<CGS>                                                       2175
<TOTAL-COSTS>                                               2175
<OTHER-EXPENSES>                                            1701
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            50
<INCOME-PRETAX>                                             2165
<INCOME-TAX>                                                 617
<INCOME-CONTINUING>                                         1548
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                1548
<EPS-PRIMARY>                                               1.55
<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.