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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
 K6dos0OE0BjG0kyq97/I3uIQZwMya6168r8Tf+KGqxdFVkru2uwRLLIySFX3PpW/
 8vGGbiLGEn0uL2xuiXNphA==

<SEC-DOCUMENT>0000000000-05-021799.txt : 20060517
<SEC-HEADER>0000000000-05-021799.hdr.sgml : 20060517
<ACCEPTANCE-DATETIME>20050504152415
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-021799
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050504

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BECTON DICKINSON & CO
		CENTRAL INDEX KEY:			0000010795
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				220760120
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ONE BECTON DR
		CITY:			FRANKLIN LAKES
		STATE:			NJ
		ZIP:			07417-1880
		BUSINESS PHONE:		2018476800

	MAIL ADDRESS:	
		STREET 1:		ONE BECTON DR
		CITY:			FRANKLIN LAKE
		STATE:			NJ
		ZIP:			07417
PUBLIC REFERENCE ACCESSION NUMBER:		0000950117-04-004429
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 0306

      	May 4, 2005

Mr. John R. Considine
Executive Vice President and Chief Financial Officer
Becton, Dickinson and Company
1 Becton Drive
Franklin Lakes, New Jersey 07417-1880

      Re:	Becton, Dickinson and Company
      Form 10-K for the fiscal year ended September 30, 2004
      Filed December 13, 2004
      File No. 001-04802

Dear. Mr. Considine:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.


							Sincerely,


							Martin F. James
							Senior Assistant Chief
Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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