SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549


                                   FORM 8-K

                                CURRENT REPORT


                    Pursuant to Section 13 or 15(d) of the
                        Securities Exchange Act of 1934


Date of Report (Date of earliest event reported)  October 7, 1996
                                                  ---------------


                         BECTON, DICKINSON AND COMPANY
- --------------------------------------------------------------------------------
            (Exact name of registrant as specified in its charter)

           New Jersey                  1-4802                   22-0760120
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    (State or other juris-         (Commission             (IRS Employer Iden-
   diction of incorporation)       File Number)            tification Number)


   1 Becton Drive, Franklin Lakes, New Jersey                   07417-1880
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    (Address of principal executive offices)                    (Zip Code)


Registrant's telephone number, including area code          (201) 847-6800
                                                            --------------

                                      N/A
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        (Former name or former addresses if changed since last report.)

 
Item 7.  Financial Statements and Exhibits
         ---------------------------------

         The Registrant is filing herewith the exhibit referenced in the Index 
         of Exhibits annexed hereto and made a part hereof.


                                     - 2 -

 
                                  SIGNATURES


        Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.

                                           BECTON, DICKINSON AND COMPANY
                                                  (Registrant)
                                    
                                    
                                    
                                           By: /s/ Raymond P. Ohlmuller
                                               ----------------------------
                                                   Raymond P. Ohlmuller
                                               Vice President and Secretary


Date: October 7, 1996

                                     - 3 -

 
                               INDEX TO EXHIBITS
                               -----------------

Exhibit 
Number             Description of Exhibits
- -------            -----------------------

12                 Calculation of Ratio of Earnings to Fixed Charges


                                     - 4 -

 
                                                                    Exhibit 12
                                                                    ----------  

                         BECTON, DICKINSON AND COMPANY

               CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES

                     (All Amounts in Millions Except for 
                     Ratio of Earnings to Fixed Charges)

(Unaudited) Year Ended September 30, ----------- --------------------------------------------------------------------- Nine Months Ended June 30, Earnings: 1996 1995 1994 1993 1992 1991 ------- ---- ---- ---- ---- ---- Income Before Income Taxes and Cumulative Effect of Accounting Changes............................. $272.9 $349.6 $296.2 $222.9 $269.5 $267.3 Undistributed (Earnings)/Losses of Less Than 50%-Owned Companies Carried at Equity................... - - - 0.2 (1.2) (6.7) Net Capitalized Interest............. 3.6 7.2 5.7 3.3 (10.9) (11.6) Fixed Charges........................ 57.4 80.5 84.0 90.9 96.0 97.9 ------ ------ ------ ------ ------ ------ Earnings as Adjusted................ $333.9 $437.3 $385.9 $317.3 $353.4 $346.9 ====== ====== ====== ====== ====== ====== Fixed Charges: Interest Cost (1)................... $ 44.8 $ 64.7 $ 68.4 $ 74.9 $ 81.8 $ 84.4 Interest Allocable to Rents (2)..... 11.5 15.3 15.0 15.5 13.7 13.1 Amortization of Debt Expense........ 1.1 0.5 0.6 0.5 0.5 0.4 ------ ------ ------ ------ ------ ------ Fixed Charges....................... $ 57.4 $ 80.5 $ 84.0 $ 90.9 $ 96.0 $ 97.9 ====== ====== ====== ====== ====== ====== Ratio of Earnings to Fixed Charges 5.82 5.43 4.59 3.49 3.68 3.54 ====== ====== ====== ====== ====== ======
(1) Includes interest expense and interest capitalized in accordance with FASB Statement No. 34. (2) Represents an appropriate portion of rental expense.