SQUIBB CORP <SQB> 3RD QTR NET
Shr 1.04 dlrs vs 78 cts
    Net 109.2 mln vs 83.9 mln
    Revs 561.3 mln vs 460.5 mln
    Nine mths
    Shr 2.61 dlrs vs 1.91 dlrs
    Net 273.8 mln vs 206.6 mln
    Revs 1.56 billion vs 1.27 billion
    NOTE: Per shr amounts reflect the 2-for-1 split to
shareholders of record on June 1, 1987.
   
    For qtr and nine mths 1987, exchange rate fluctuations had
a favorable sales impact of 25.9 mln dlrs and 70.3 mln dlrs,
respectively.
    Net in nine mths 1986 includes income from discontinuing
operations of 10.1 mln or nine cts per shr, and income of 3.9
mln dlrs or four cts per shr in qtr 1986.
 Reuter
