<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.