EXHIBIT 23.2








                  CONSENT OF INDEPENDENT ACCOUNTANTS



We hereby consent to the incorporation by reference in the Prospectus
constituting part of this Registration Statement on Form S-3 of our
report dated January 19, 1995 appearing on page 50 of Bristol-Myers
Squibb Company's Annual Report on Form 10-K for the year ended
December 31, 1994. We also consent to the reference to under the
heading "Experts" in such Prospectus.




PRICE WATERHOUSE LLP





New York, New York
July 18, 1995