<ARTICLE> 5
<LEGEND>
Exhibit 27 for Bristol-Myers Squibb Company for the period ended 6/30/99
<MULTIPLIER> 1000000

                                                
<PERIOD-TYPE>                                    6-MOS
<FISCAL-YEAR-END>                          DEC-31-1999 <F1>
<PERIOD-END>                               JUN-30-1999
<CASH>                                            2081
<SECURITIES>                                       267
<RECEIVABLES>                                     3218 <F2>
<ALLOWANCES>                                         0
<INVENTORY>                                       2044
<CURRENT-ASSETS>                                  8658
<PP&E>                                            7613
<DEPRECIATION>                                    3158
<TOTAL-ASSETS>                                   16214
<CURRENT-LIABILITIES>                             5367
<BONDS>                                           1327
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           219
<OTHER-SE>                                        7841
<TOTAL-LIABILITY-AND-EQUITY>                     16214
<SALES>                                           9774
<TOTAL-REVENUES>                                  9774
<CGS>                                             2666
<TOTAL-COSTS>                                     2666
<OTHER-EXPENSES>                                  2071
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                  64
<INCOME-PRETAX>                                   2794
<INCOME-TAX>                                       775
<INCOME-CONTINUING>                               2019
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                      2019
<EPS-BASIC>                                     1.02
<EPS-DILUTED>                                     1.00
<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.