<ARTICLE>                                                 5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company for the period ended 9/30/97
</LEGEND>
<MULTIPLIER>                                            1000000
       
                                                  
<PERIOD-TYPE>                                        9-Mos
<FISCAL-YEAR-END>                                    Dec-31-1997<F1>
<PERIOD-END>                                         Sep-30-1997
<CASH>                                                      1664
<SECURITIES>                                                 304
<RECEIVABLES>                                               2806<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1819
<CURRENT-ASSETS>                                            7657
<PP&E>                                                      6785
<DEPRECIATION>                                              2791
<TOTAL-ASSETS>                                             14718
<CURRENT-LIABILITIES>                                       4708
<BONDS>                                                     1265
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                     108
<OTHER-SE>                                                  6819
<TOTAL-LIABILITY-AND-EQUITY>                               14718
<SALES>                                                    12260
<TOTAL-REVENUES>                                           12260
<CGS>                                                       3285
<TOTAL-COSTS>                                               3285
<OTHER-EXPENSES>                                            2597
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            78
<INCOME-PRETAX>                                             3361
<INCOME-TAX>                                                 958
<INCOME-CONTINUING>                                         2403
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                2403
<EPS-PRIMARY>                                               2.41
<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.