RULE 424(b)(2)
                                                  REGISTRATION NO. 33-49411
                                                          
                                                                 

PRICING SUPPLEMENT NO. 145                    PROSPECTUS DATED APRIL 16, 1993
                                            (As supplemented August 17, 1993)


                      IBM CREDIT CORPORATION

                        MEDIUM-TERM NOTES

                       (Floating Rate Note)

        (Due from 9 months to 30 years from date of issue)


   Designation:  Floating Rate            Original Issue Date:
     Medium-Term Notes Due                  January 13, 1994
     January 13, 1995

   Principal Amount:  $50,000,000         Maturity Date:
                                            January 13, 1995

   Issue Price (as a percentage of        Regular Record Dates:
     Principal Amount):  100%               Fifteenth calendar day
                                            (whether or not a
   Interest Rate Base: Treasury Rate        Business Day) prior to
                                            the corresponding
   Spread: Plus 25 basis points             Interest Payment Date

   Initial Interest Rate:                 Interest Reset Dates:
     Treasury Rate plus 25 basis            First day of each corresponding   
     points, with Treasury Rate               Interest Reset Period,          
     calculated as if the Original            commencing April 13, 1994
     Issue Date were an Interest
     Reset Date
                                               
   Commission or Discount (as a
     percentage of Principal
     Amount): 0.50%

   Interest Payment Dates:                Interest Reset Period:
     April 13, 1994, July 13, 1994,         Quarterly, commencing with and
     October 13, 1994 and January 13,         including each Interest Payment
     1995                                     Date, to, but excluding, the
                                              immediately following Interest
                                              Payment Date (or any such
                                              quarterly period after the 
                                              Maturity Date)

   Redemption Provisions:
     None
 
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   Index Maturity: 3 months                  Form:  [X] Book-Entry
                                                    [ ] Certificated
    

             This Pricing Supplement supplements and, to the extent
   inconsistent therewith, amends the description of the Notes referred to
   above in the accompanying Prospectus Supplement and Prospectus. 

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                                   INTEREST

             The Notes will bear interest at a rate reset on the Interest
   Reset Dates specified above.  The interest rate in effect from the
   Original Issue Date to the first Interest Reset Date with respect to the
   Notes will be the Initial Interest Rate.  Thereafter, the interest rate
   per annum on the Notes for each Interest Reset Period will be determined
   as Treasury Rate plus 25 basis points.


             Interest on the Notes will be calculated based on the actual
   number of days elapsed over a year of 365 days (or, if any portion of
   the period for which interest is being calculated falls in a leap year,
   the sum of (A) the actual number of days in that portion of such period
   falling in a leap year divided by 366 and (B) the actual number of days
   in that portion of such period falling in a non-leap year divided by
   365).  The initial Calculation Agent with respect to the Notes will be
   Merrill Lynch, Pierce, Fenner & Smith Incorporated.

             If any Interest Payment Date or any Interest Reset Date would
   otherwise be a day that is not a Business Day, such date will be
   postponed to the next day that is a Business Day.  For purposes of the
   offering made hereby, "Business Day" as used herein and in the
   accompanying Prospectus Supplement means any day that is neither a
   Saturday or Sunday nor a day on which commercial banks in The City of
   New York are required or authorized to be closed.  Capitalized terms
   used but not defined herein have the meanings assigned in the
   accompanying Prospectus Supplement and Prospectus. 


              CERTAIN UNITED STATES INCOME TAX CONSEQUENCES   

             Set forth below is a summary of certain United States Federal
   income tax consequences resulting from the ownership of Notes by an
   original purchaser generally subject to United States income taxation. 
   This summary does not discuss tax consequences that might be relevant to
   holders in special circumstances or subject to special rules, such as
   certain financial institutions, insurance companies, dealers in
   securities, nonresident alien individuals, foreign corporations, or
   nonresident alien fiduciaries of foreign estates or trusts, and does not
   address the taxation of a subsequent purchaser of a Note.  Persons
   considering the purchase of Notes should consult their own tax advisors
   with regard to the application of the United States Federal income tax
   laws to their particular situations as well as any tax consequences
   arising under the laws of any state, local or foreign taxing
   jurisdiction.

             Special rules apply to the Notes because their maturity does
   not exceed one year from their issue date.  It appears that all holders
   of Notes using the accrual method of accounting, as well as certain
   holders using the cash method of accounting (including banks, securities
   dealers and regulated investment companies) will be required to accrue  

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   interest on the Notes into income as it accrues under the terms of the
   Notes.  (In that regard, it should be noted that proposed Treasury
   Regulations relating to original issue discount ("OID") treat the stated
   interest on a Note as OID; such a result should not materially affect
   the timing of income accruals on a Note.)  Because of the lack of tax
   regulations applicable to the Notes, however, other results are
   possible.

             Other cash method holders of the Notes will generally not be
   required, but may elect under Section 1282(b)(2) of the Code, to accrue
   stated interest or OID into income on a current basis as described
   above.  If such a holder does not so elect, such holder will be required
   to recognize income when interest payments are received, and such holder
   might not be allowed to deduct all the interest paid or accrued on any
   indebtedness incurred or maintained to purchase or carry such Note until
   the Maturity Date of the Note or its earlier disposition in a taxable
   transaction.  In addition, such a non-electing cash method holder will
   be required to treat any gain realized on a sale, exchange or retirement
   of the Note as ordinary income to the extent such gain does not exceed
   the accrued but untaxed OID at the time of the disposition.

             Upon the sale, exchange or retirement of a Note, a holder will
   recognize taxable gain or loss equal to the difference between the
   amount realized (not including amounts representing accrued interest not
   previously taken into income under the rules described above) on the
   sale, exchange or retirement and such holder's adjusted tax basis in the
   Note.  Except as described above, such gain or loss will be capital gain
   or loss, assuming the Note is held as a capital asset.  A holder's tax
   basis for a Note generally will be the holder's purchase price for the
   Note, increased by any stated interest or OID that the holder has
   accrued into income currently under the rules described above but not
   yet received.



                              PLAN OF DISTRIBUTION

             The Notes will be sold by the Company to Merrill Lynch & Co.,
   Merrill Lynch, Pierce, Fenner & Smith Incorporated ("Merrill Lynch") at
   a discount of 0.50% of the Issue Price set forth above, for resale to
   one or more investors at varying prices related to prevailing market
   prices at the time of resale, to be determined by Merrill Lynch. 
   Pursuant to the Agency Agreement, Merrill Lynch has been added as an
   Agent as of January 6, 1994.


   Dated:  January 6, 1994.