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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GPfeLswkGQZgcUFkVDuNKh0ijPopxqMt9Gc5S+Q2A47rnxJWCrhXSReCsOvICQnP
 1xMaETfYHnBcsUHAissiXg==

<SEC-DOCUMENT>0000014272-05-000165.txt : 20050922
<SEC-HEADER>0000014272-05-000165.hdr.sgml : 20050922
<ACCEPTANCE-DATETIME>20050922135904
ACCESSION NUMBER:		0000014272-05-000165
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050913
FILED AS OF DATE:		20050922
DATE AS OF CHANGE:		20050922

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRISTOL MYERS SQUIBB CO
		CENTRAL INDEX KEY:			0000014272
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				220790350
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		345 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10154
		BUSINESS PHONE:		2125464000

	MAIL ADDRESS:	
		STREET 1:		345 PARK AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BRISTOL MYERS CO
		DATE OF NAME CHANGE:	19891012

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			FREEH LOUIS J
		CENTRAL INDEX KEY:			0001279230

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-01136
		FILM NUMBER:		051097763

	MAIL ADDRESS:	
		STREET 1:		C/O MBNA CORP
		STREET 2:		1100 NORTH KING ST
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19884
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>fre433.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-09-13</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000014272</issuerCik>
        <issuerName>BRISTOL MYERS SQUIBB CO</issuerName>
        <issuerTradingSymbol>(BMY)</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001279230</rptOwnerCik>
            <rptOwnerName>FREEH LOUIS J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>MBNA AMERICA BANK, N.A.</rptOwnerStreet1>
            <rptOwnerStreet2>1100 NORTH KING STREET</rptOwnerStreet2>
            <rptOwnerCity>WILMINGTON</rptOwnerCity>
            <rptOwnerState>DE</rptOwnerState>
            <rptOwnerZipCode>198840154</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <footnotes></footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Freeh, Louis J</signatureName>
        <signatureDate>2005-09-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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