<ARTICLE>                                                      5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company for the period ended 3/31/98
</LEGEND>
<MULTIPLIER>                                             1000000
       
                                                             
<PERIOD-TYPE>                                              3-Mos
<FISCAL-YEAR-END>                                    Dec-31-1998<F1>
<PERIOD-END>                                         Mar-31-1998
<CASH>                                                      1565
<SECURITIES>                                                 320
<RECEIVABLES>                                               3035<F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1842
<CURRENT-ASSETS>                                            7995
<PP&E>                                                      7026
<DEPRECIATION>                                              2843
<TOTAL-ASSETS>                                             15243
<CURRENT-LIABILITIES>                                       5193
<BONDS>                                                     1387
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                     109
<OTHER-SE>                                                  7075
<TOTAL-LIABILITY-AND-EQUITY>                               15243
<SALES>                                                     4446
<TOTAL-REVENUES>                                            4446
<CGS>                                                       1152
<TOTAL-COSTS>                                               1152
<OTHER-EXPENSES>                                             954
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            37
<INCOME-PRETAX>                                             1292
<INCOME-TAX>                                                 365
<INCOME-CONTINUING>                                          927
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                 927
<EPS-PRIMARY>                                                .93
<EPS-DILUTED>                                                .91
<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.