Exhibit No. 15

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated July 25, 2001 on our review of interim
financial information of Bristol-Myers Squibb Company (the "Company") as of and
for the period ended June 30, 2001 and included in the Company's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
its Registration Statements on Form S-8 (Nos. 33-30856, 33-38411, 33-38587,
33-44788, 333-47403, 33-52691, 33-30756-02, 33-58187, 333-02873 and 333-65424),
Form S-4 (No. 333-09519) and Form S-3 (Nos. 33-33682, 33-62496, 33-65444 and
333-49227).

Such report is not a "report" or "part" of a registration statement prepared or
certified by PricewaterhouseCoopers LLP within the meaning of Sections 7 and 11
of the Securities Act of 1933 and the independent accountants' liability under
Section 11 does not extend to such report.

Very truly yours,


PricewaterhouseCoopers LLP
New York, New York
August 14, 2001