EXHIBIT 23.3





                         CONSENT OF INDEPENDENT AUDITORS


   
We consent to the reference to our firm under the caption "Experts" and to the
use of our report dated March 22, 1996 (except for Note 11, as to which the date
is August 2, 1996, and Note 12, as to which the date is September 10, 1996),
with respect to the consolidated financial statements of
Axion Inc. included in Amendment No. 1 to the Registration Statement (Form S-4
No. 333-09519) and related Prospectus of Bristol-Myers Squibb Company (and in
the Proxy Statement of Axion Inc.) for the registration of Shares of common
stock of Bristol-Myers Squibb Company.
    


                                            /s/ Ernst & Young LLP


                                            Ernst & Young LLP


Palo Alto, California
September 19, 1996