On April 28, 2009, Bristol-Myers Squibb Company (Company) filed its Form 10-Q for the quarter ended March 31, 2009. In this Form 10-Q, the Company reported its change in reporting segments effective January 1, 2009. The Company has also prepared revised consolidated financial statements for each of the years ended December 31, 2008, 2007 and 2006, which supersede the consolidated financial statements filed in the Company's Annual Report on Form 10-K for the year ended December 31, 2008. These revised financial statements are revised to reflect the changes in the measurement of segment profit effective January 1, 2009. These revised financial statements also reflect the retrospective presentation and disclosure requirements of Statement of Financial Accounting Standards No. 160, Noncontrolling Interests in Consolidated Financial Statements, an amendment of ARB No. 51. A copy of these revised consolidated financial statements and the Report of Independent Registered Public Accounting Firm is filed as Ex. 99.1 to this Report. Also filed as Ex. 23 to this Report is the Consent of Independent Registered Public Accounting Firm. The changes in the attached consolidated financial statements from those filed with our Annual Report on Form 10-K are summarized below:

Notes 3 and 22 of the consolidated financial statements were revised to reflect the retroactive effect of the new measurement of segment income and reconciliation to pre-tax income. The Managements' Discussion and Analysis of Financial Condition and Results of Operations were also revised to reflect the new measurement.

The Consolidated Statements of Earnings, Consolidated Balance Sheets and Consolidated Statements of Cash Flows, Notes 1, 7, 12, 19 and 26 to the consolidated financial statements and the Five Year Financial Summary were revised to reflect the retrospective presentation and disclosure requirements of Statement of Financial Accounting Standards No. 160, Noncontrolling Interests in Consolidated Financial Statements, an amendment of ARB No. 51.

(d) The following exhibits are included in this Report:

Ex. 23     Consent of Deloitte & Touche LLP

Ex. 99.1   Revised consolidated financial statements for the years ended December
           31, 2008, 2007 and 2006