POWER OF ATTORNEY


         I, Louis J. Freeh, Director of Bristol-Myers Squibb Company,
a corporation duly organized and existing under the laws of the
State of Delaware, in the United States of America, and having
its principal place of business at 345 Park Avenue, New York, New York, do
hereby constitute and appoint each of Sandra Leung, Sonia Vora, and Katherine
Kelly,individually,as my lawful attorney-in-fact and in my name, place and
stead to execute and deliver any and all documents relating to insider
reporting requirements under Section 16 of the Securities Exchange Act of
1934, including,without limitation, the execution and filing of all
Forms 3, 4 and 5, and to take such other action, as such attorney considers
necessary or appropriate, to effectuate such transactions until such time
as I am no longer a director of Bristol Myers Squibb Company.

        IN WITNESS WHEREOF, I have executed this Power of Attorney on this 13th
day of September 2005.



                                                /s/ Louis J. Freeh
                                                Louis J. Freeh