Exhibit 23(b)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated March 13, 2006, relating to the financial statements and financial statement schedule, which appears in Bristol-Myers Squibb Company’s Annual Report on Form 10-K for the year ended December 31, 2007. We also consent to the reference to us under the heading “Experts” in such Registration Statement.

 

/s/ PRICEWATERHOUSECOOPERS LLP

Philadelphia, PA

April 25, 2008