<ARTICLE>                                                      5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company for the period ended 6/30/98
</LEGEND>
<MULTIPLIER>                                           1000000
       
                                                    
<PERIOD-TYPE>                                         6-Mos
<FISCAL-YEAR-END>                                    Dec-31-1998 <F1>
<PERIOD-END>                                         Jun-30-1998
<CASH>                                                      1005
<SECURITIES>                                                 308
<RECEIVABLES>                                               3122 <F2>
<ALLOWANCES>                                                   0
<INVENTORY>                                                 1812
<CURRENT-ASSETS>                                            7313
<PP&E>                                                      7134
<DEPRECIATION>                                              2929
<TOTAL-ASSETS>                                             14593
<CURRENT-LIABILITIES>                                       4601
<BONDS>                                                     1336
<PREFERRED-MANDATORY>                                          0
<PREFERRED>                                                    0
<COMMON>                                                     109
<OTHER-SE>                                                  7135
<TOTAL-LIABILITY-AND-EQUITY>                               14593
<SALES>                                                     8876
<TOTAL-REVENUES>                                            8876
<CGS>                                                       2358
<TOTAL-COSTS>                                               2358
<OTHER-EXPENSES>                                            1980
<LOSS-PROVISION>                                               0
<INTEREST-EXPENSE>                                            78
<INCOME-PRETAX>                                             2456
<INCOME-TAX>                                                 694
<INCOME-CONTINUING>                                         1762
<DISCONTINUED>                                                 0
<EXTRAORDINARY>                                                0
<CHANGES>                                                      0
<NET-INCOME>                                                1762
<EPS-PRIMARY>                                               1.77
<EPS-DILUTED>                                               1.73
<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.