<ARTICLE>                                                              5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company for the period ended 9/30/98
</LEGEND>
<MULTIPLIER>                                                     1000000
       
                                                                   
<PERIOD-TYPE>                                                      9-Mos
<FISCAL-YEAR-END>                                            Dec-31-1998 <F1>
<PERIOD-END>                                                 Sep-30-1998
<CASH>                                                              1531
<SECURITIES>                                                         308
<RECEIVABLES>                                                       3129 <F2>
<ALLOWANCES>                                                           0
<INVENTORY>                                                         1775
<CURRENT-ASSETS>                                                    7720
<PP&E>                                                              7221
<DEPRECIATION>                                                      2973
<TOTAL-ASSETS>                                                     14925
<CURRENT-LIABILITIES>                                               4645
<BONDS>                                                             1314
<PREFERRED-MANDATORY>                                                  0
<PREFERRED>                                                            0
<COMMON>                                                             109
<OTHER-SE>                                                          7438
<TOTAL-LIABILITY-AND-EQUITY>                                       14925
<SALES>                                                            13399
<TOTAL-REVENUES>                                                   13399
<CGS>                                                               3549
<TOTAL-COSTS>                                                       3549
<OTHER-EXPENSES>                                                    2932
<LOSS-PROVISION>                                                       0
<INTEREST-EXPENSE>                                                   113
<INCOME-PRETAX>                                                     3802
<INCOME-TAX>                                                        1074
<INCOME-CONTINUING>                                                 2728
<DISCONTINUED>                                                         0
<EXTRAORDINARY>                                                        0
<CHANGES>                                                              0
<NET-INCOME>                                                        2728
<EPS-PRIMARY>                                                       2.74
<EPS-DILUTED>                                                       2.68
<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.