Exhibit 11
                         BECTON, DICKINSON AND COMPANY
                       COMPUTATION OF EARNINGS PER SHARE
               (All amounts in thousands, except per share data)


                                                           Three Months Ended
                                                               December 31,
       PRIMARY EARNINGS PER SHARE                          1996          1995
       -------------------------                         -------        ------
                                                  
   Net Income                                             $58,108       $44,522
   Less preferred stock dividends                            (853)         (882)
                                                          -------       -------

   Net income applicable to common stock                  $57,255       $43,640
                                                          =======       =======
                                                  
Shares:                                           
                                                  
   Average shares outstanding                             123,159       129,006
   Add dilutive stock equivalents from stock plans          6,206         5,680
                                                          -------       -------
   Weighted average number of common and common   
     equivalent shares outstanding during the year        129,365       134,686
                                                          =======       =======

                                                  
Earnings per share                                          $0.44         $0.32
                                                          =======       =======
                                                  
                                                  
                                                  
       FULLY DILUTED EARNINGS PER SHARE           
       --------------------------------
                                                  
                                                  
                                                  
   Net income applicable to common stock                  $57,255       $43,640
   Add preferred stock dividends                  
       using the "if converted" method                        853           882
   Less additional ESOP contribution,using        
       the "if converted" method                             (285)         (326)
                                                          -------       -------
                                                  
   Net income for fully diluted earnings per share        $57,823       $44,196
                                                          =======       =======
                                                  
Shares:                                           
                                                  
   Average shares outstanding                             123,159       129,006
   Add:                                           
    Dilutive stock equivalents from stock plans             6,302         6,262
    Shares issuable upon conversion               
        of preferred stock                                  2,847         2,944
                                                          -------       -------
  Weighted average number of common shares used   
     in calculating fully diluted earnings per share      132,308       138,212
                                                          =======       =======
                                                  
                                                  
                                                  
Fully diluted earnings per share                            $0.44         $0.32
                                                          =======       =======