<ARTICLE>5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb For Year Ended 12/31/98
</LEGEND>
<MULTIPLIER>1000000
       
                                                       
<PERIOD-TYPE>                                             YEAR
<FISCAL-YEAR-END>                                         Dec-31-1998
<PERIOD-END>                                              Dec-31-1998<F1>
<CASH>                                                    2244
<SECURITIES>                                              285
<RECEIVABLES>                                             3337
<ALLOWANCES>                                              147
<INVENTORY>                                               1873
<CURRENT-ASSETS>                                          8782
<PP&E>                                                    7508
<DEPRECIATION>                                            3079
<TOTAL-ASSETS>                                            16272
<CURRENT-LIABILITIES>                                     5791
<BONDS>                                                   1364
<PREFERRED-MANDATORY>                                     0
<PREFERRED>                                               0
<COMMON>                                                  219
<OTHER-SE>                                                7357
<TOTAL-LIABILITY-AND-EQUITY>                              16272
<SALES>                                                   18284
<TOTAL-REVENUES>                                          18284
<CGS>                                                     4856
<TOTAL-COSTS>                                             4856
<OTHER-EXPENSES>                                          3889
<LOSS-PROVISION>                                          0
<INTEREST-EXPENSE>                                        154
<INCOME-PRETAX>                                           4268
<INCOME-TAX>                                              1127
<INCOME-CONTINUING>                                       3141
<DISCONTINUED>                                            0
<EXTRAORDINARY>                                           0
<CHANGES>                                                 0
<NET-INCOME>                                              3141
<EPS-PRIMARY>                                             1.58
<EPS-DILUTED>                                             1.55
<FN>
<F1> Items reported as "zero" are not applicable or are immaterial to the
     consolidated financial position of the Company.

                               E-7-1