COMPUTATION OF EARNINGS PER SHARE

Published on December 16, 1997



EXHIBIT 11

BECTON, DICKINSON AND COMPANY

COMPUTATION OF EARNINGS PER SHARE

YEARS ENDED SEPTEMBER 30, 1997, 1996 AND 1995
(ALL AMOUNTS IN THOUSANDS, EXCEPT PER SHARE DATA)

- --------------------------------------------------------------------------------
- --------------------------------------------------------------------------------



1997 1996 1995
- ---------------------------------------------------------------------------------
PRIMARY EARNINGS PER SHARE
--------------------------

Net income......................................... $300,074 $283,447 $251,696
Less preferred stock dividends..................... (3,365) (3,484) (3,596)
-------- -------- --------
Net income applicable to common stock.............. $296,709 $279,963 $248,100
======== ======== ========
Shares:
Average shares outstanding...................... 122,543 126,709 134,144
Add dilutive stock equivalents from stock plans. 6,429 6,086 4,258
-------- -------- --------
Weighted average number of common and common
equivalent shares outstanding during the year.. 128,972 132,795 138,402
======== ======== ========
Earnings per share................................. $ 2.30 $ 2.11 $ 1.79
======== ======== ========

FULLY DILUTED EARNINGS PER SHARE
--------------------------------

Net income applicable to common stock.............. $296,709 $279,963 $248,100
Add preferred stock dividends using the "if
converted" method................................. 3,365 3,484 3,596
Less additional ESOP contribution, using the "if
converted" method................................. (1,124) (1,288) (1,420)
-------- -------- --------
Net income for fully diluted earnings per share.... $298,950 $282,159 $250,276
======== ======== ========
Shares:
Average shares outstanding...................... 122,543 126,709 134,144
Add:
Dilutive stock equivalents from stock plans... 6,488 6,667 5,450
Shares issuable upon conversion of preferred
stock........................................ 2,772 2,871 2,968
-------- -------- --------
Weighted average number of common shares used in
calculating fully diluted earnings per share... 131,803 136,247 142,562
======== ======== ========
Fully diluted earnings per share................... $ 2.27 $ 2.07 $ 1.76
======== ======== ========