Form: 11-K

Annual report of employee stock purchase, savings and similar plans

December 23, 1994

CONSENT

Published on December 23, 1994



Exhibit 23



CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statements
(Form S-8 Nos. 38-33791 and 33-23055) pertaining to the Becton, Dickinson and
Company Savings Incentive Plan and in the related prospectuses of our report
dated September 28, 1994, with respect to the financial statements and schedules
of the Becton, Dickinson and Company Savings Incentive Plan included in this
Annual Report (Form 11-K) for the year ended June 30, 1994.


/s/ Ernst & Young LLP
ERNST & YOUNG LLP

Hackensack, New Jersey
December 20, 1994