5

Restated Bristol-Myers Squibb Company Financial Data Schedule for year ended December 31, 1997 1,000,000 12-MOS Jan-01-1997 Dec-31-1997 Dec-31-1997 1,456 338 2,973 0 1,799 7,736 7,001 2,845 14,977 5,032 1,279 0 0 108 7,111 14,977 13,698 13,698 3,548 3,548 2,904 0 118 3,738 994 2,744 461 0 0 3,205 1.61 1.57 Receivables are reported net of allowances for doubtful accounts Items reported as "zero" are not applicable or immaterial to the consolidated financial position of the Company