8-K

UNITED STATES
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:  October 26, 2004

(Date of earliest event reported)

INTERNATIONAL BUSINESS MACHINES CORPORATION

(Exact name of registrant as specified in its charter)

New York	1-2360		13-0871985
(State of Incorporation)	(Commission File Number)		(IRS employer Identification No.)
ARMONK, NEW YORK		10504
(Address of principal executive offices)		(Zip Code)
914-499-1900

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 5.02

(d) Election of New Director:

On October 26, 2004, IBM announced that Michael L. Eskew has been elected to the IBM Board of Directors effective January 1, 2005.  Mr. Eskew is expected to become a member of IBM’s Audit Committee.  The press release is Exhibit 99 of this Form 8-K.

IBM’s web site (www.ibm.com) contains a significant amount of information about IBM, including financial and other information for investors (www.ibm.com/investor/).  IBM encourages investors to visit its various web sites from time to time, as information is updated and new information is posted.

SIGNATURE

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.

Date:  October 27, 2004

By:	/s/   Andrew Bonzani
	(Andrew Bonzani)
	Assistant Secretary &
	Associate General Counsel

2

EX-99.1

Exhibit 99.1

Contact:	Edward Barbini
	(914) 499-6565
	barbini@us.ibm.com

MICHAEL L. ESKEW ELECTED TO IBM BOARD OF DIRECTORS

ARMONK, N.Y., October 26, 2004 . . . The IBM board of directors today elected Michael L. Eskew, chairman and chief executive officer of United Parcel Service, Inc., (UPS) to the board effective January 1, 2005.

Samuel J. Palmisano, IBM chairman and chief executive officer, said:  “Mike is a distinguished senior executive of a premier global provider of specialized transportation and logistics services.  He is an outstanding leader who is focused on business innovation and transformation, and we look forward to tapping into his broad business experience as a member of the IBM board.  We are very pleased he is joining us.”

Mr. Eskew’s career with UPS began in 1972 as an industrial engineering manager.  He subsequently held various positions of increasing responsibility with UPS, including time with UPS operations in Germany and with UPS Airlines.  In 1994 Mr. Eskew was named corporate vice president for industrial engineering, and in 1996 he became group vice president for engineering.  In 1999 Mr. Eskew was named executive vice president, and in 2000 he was named vice chairman.  Mr. Eskew has been a director of UPS since 1998 and was named to his current position in 2002.

Mr. Eskew, 55, holds a bachelor’s degree in industrial engineering from Purdue University.  He is also a director of 3M Company.

When Mr. Eskew joins the IBM board on January 1, 2005, the board will have a total of 14 members.

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